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Using furnace atomic absorption an optical method for reducing the effects of the background absorption, especially with solid samples, is discussed. The system is suitable for both furnace and flame atomic absorption. With Cu, Co, Cr, Mg, Mn, Al, and Dy hollow cathodes no blank reading was recorded. Calibration curves for Co, Cr, and Ag were obtained. Both solid and liquid samples were run. An optical system employing a Glan–Taylor calcite polarizer was used. A Beckman model D. B. was used to compare the polarized beams from a hollow cathode and a continuous background source. Sensitivities ranged from about 10−11 g for solid samples and 10−10 g/ml for liquid samples.