In this work, the trace elements in phosphoric acid, which has been considered an example of the proposed viscous sample, were measured accurately by a developed method. Samples were diluted to decrease matrix and background interferences. Quantitative analysis of As, Ca, Cd, Cu, Fe, Hg, K, Mg, Na, Pb, and Zn were carried out using flame atomic absorption spectrometry (FAAS). A comparison with inductively coupled plasma-atomic emission spectroscopy (ICP-AES) proves the validity of the developed method. The change of the electronic transition due to diluted of the viscous samples was demonstrated using UV-VIS spectroscopy.
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