A simple, precise method for the analysis of selenium (Se) in ocular fluids and tissues using electrothermal atomic absorption spectroscopy is presented. Se concentrations ranged from 0.23 to 0.41 μg/g wet weight in the cornea, iris, lens, and retina. The Se concentration in aqueous humor was 0.008 μg/ml, thus much lower than that of plasma (0.21 μg/ml). The concentration of protein in aqueous humor is about 1.0% of plasma. Since in plasma, Se is entirely bound to proteins, it is likely that the difference in Se concentration between plasma and aqueous humor reflects the relative distribution of proteins between these fluids.