A simple, rapid method for the determination of gallium in inorganic matrices using Zeeman-corrected graphite furnace atomic absorption spectrometry (GFAAS) is described. The method uses an acid dissolution technique, Mg(NO3)2 as a matrix modifier and the method of standard additions. The 294.4-nm wavelength is used to improve the signal to noise ratio without loss of sensitivity. Gallium was determined in phosphorus flue dust and also in coal fly ash, copper ore and steelmaking flue dust. The procedure is used as an alternative to neutron-activation analysis (NAA) and is intermediate in sensitivity between flame atomic absorption spectrometry and NAA. A comparison of GFAAS and NAA results is presented.