A simple, sensitive, and easy to use method for the determination of palladium content in palladium acetate was developed using homogeneous acid digestion of palladium acetate followed by atomic absorption spectrometry (AAS) analysis. Parameters affecting the extraction efficiency of palladium during digestion of palladium acetate were investigated and optimized. The palladium content was measured at 244.7 nm by atomic absorption (AA) spectrometers on PinAAcle™ 900 series with an air-acetylene flame. The linear calibration graph was observed in the range of 2.5-15 ppm with a limit of detection of 8.33 ppm and a correlation coefficient of 0.999970. For 5 replicate analyses of each palladium reference solution the relative standard deviation was within 2.00%.Analytical method validation for the method was carried out and obtained results were satisfactory.To verify, the accuracy parameter of the method validation, for the determination of Pd(II) from sample palladium acetate standard addition method was applied and satisfactory results were obtained. Optimization of analytical method variables during analytical method development is discussed.