Abstract Laser excited atomic fluorescence spectrometry (LEAFS) with a N2-laser pumped dye laser with a Shimadzu GFA-4A graphite furnace is used to determine thallium in solid samples of bovine liver and tomato leaves. The linear range for thallium under the studied conditions is 0–50 pg. The instrumental LEAFS detection limit for thallium was 100 fg. Solid samples from National Institute of Standards and Technology were analyzed by this method. The content of thallium in bovine liver and tomato leaves was 0.059 and 0.055 μg/g with relative standard deviation of 12.5% and 15.8% respectively; the results obtained are within the reported limit. Key Words: Direct AnalysisSolid SamplesLaser Excited Atomic Fluorescence SpectometryGraphite FurnaceDetermination of ThalliumBovine LiverTomato Leaves