Tea samples, marketed by different companies through out the country, have been collected end analyzed for inn end manganese by flame atomic absorption spsectroscopy. Dry ashing well as wet procedures were employed for decomposing the tea samples and results obtained san both the procedures were compared The average amount of iron, estimated in thirty samples, war 9.38 ppm while that of managanese was found 175 ppm. For both metals relatively higher results were obtained when samples wan decomposed with sulphuric acid and hydrogen peroxide.