Moss and soil samples, taken from a less polluted area, were dissolved by different ashing methods and the trace elements were determined by various analytical techniques. Some of the elements show a strong dependence on the ashing method used (in dependence on the soil type). Moss and soil samples taken at the same time and place can be used for investigation of short- and long-time environmental influence. The following ashing procedures have been used: pressure ashing, "aqua regia" attack and total ashing by HF-treatment. The analytical techniques applied were ICP-emission spectroscopy, atomic absorption spectroscopy and neutron activation analysis. By these methods the following elements have been determined: Cd, Pb, Cr, Ni, Cu, Zn, Mn, Fe, Ti, V, Al, Mg, Ca, Hg, As, Se, Sb, Br.