The use of inductively coupled plasma (ICP)-atomic emission spectrometry for the estimation of boron in foods was investigated as a substitute for the widely used curcumine colorimetric analysis method. Ashing for pretreatment was examined using polished rice and milk as samples. Boron did not volatilize during dry ashing without addition of sodium carbonate solution. A comparison of analytical values obtained with the proposed ICP-atomic emission spectrometry and curcumine colorimetric analysis indicated good agreement. However, analytical precision was much higher for the former, confirming the reliability of the proposed analytical method. Daily intake of boron was studied from 1992 to 1997 using the total diet study method and the proposed ICP-atomic emission spectrometry. The daily intake of boron was 1.23-2.15 mg in Osaka district for this period.
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