This paper proposes a method for chicken tissues preparation using tetramethylammonium hydroxide (TMAH) for Pb determination by graphite furnace atomic absorption spectrometry employing multivariate approaches. Combining Raman spectroscopy with scanning electron microscopy coupled to energy-dispersive X-ray spectroscopy to monitor the solubilization process it was possible to show that TMAH acts in the solubilization of proteins, amino acids and lipids. Besides, this investigation showed that the small residual masses of samples have organic and inorganic compounds. Accuracy tests indicated that such residues have not interfered in the analytical results (recovery between 90-95%). The obtained limits of detection (0.099 µg g -1 ) and quantification (0.33 µg g -1 ) are compatible with the detectability required for regulatory purposes. Linearity (R 2 = 0.9925) and characteristic mass (13 pg) were also reported. Considering the set of 15 samples comercialized in Brazil, any Pb contamination was successfully observed and this was confirmed by the analysis of digested samples.