The use of inductively coupled plasma atomic emission spectrometry with ultrasonic nebulization (USN-ICP-AES) for determining Ag, Al, As, Ba, Bi, Cd, Co, Cr, Cu, Fe, Hg, Mg, Mn, Ni, Pb, Sb, Sr, V and Zn in complex matrices of Ca, Na, K and P in waste waters is described. Generally, depressions in the analyte emission intensity occur in the presence of concomitants. Matrix interferences can be minimized by increasing the operating power and lowering the carrier gas flow rate. However, the enhancement of the signal-to-background ratios (SBRs) shows an opposite trend. Therefore, routine analyses were performed at a compromise power setting of 1350 W, a carrier gas flow rate of 0.8 L min(-1) and an observation height of 14 mm above the load coil and using a matrix matched calibration procedure. Limits of detection (LODs) at chosen operating conditions were at mug L-1 levels for most of the elements studied, including mercury when KBr is added to the analyte solution to enhance sensitivity. LODs were not significantly changed in the presence of matrix elements. Recoveries for the majority of added elements from spiked waste water samples are between 93 and 105% using a matrix matched calibration.