Mercury (Hg) determination in marine sediment is an analytical challenge due to the toxicity of this element even at low concentrations (up to 130 μg kg −1 in marine sediments) and complex matrices. Therefore, it is necessary to use analytical techniques that have high sensitivity, selectivity, and low limits of quantification (LoQ). In this study, two methods that require sample treatment and one method with direct sampling were studied. The techniques studied were inductively coupled plasma mass spectrometry (ICP-MS), inductively coupled plasma optical emission spectrometry with cold vapor generation (CV-ICP-OES), and atomic absorption spectrometry with thermodecomposition and amalgamation (TDA AAS) for Hg determination in marine sediment samples. Since ICP-MS has more studies in the literature, optimization with design of experiments was developed for CV-ICP-OES and TDA AAS. Although it was found to have low levels of instrumental LoQ for all three techniques, differences were found once the method LoQ was calculated. The calculation for method LoQ considers all analytical procedures executed, including sample treatment, which provides a 100-fold dilution for ICP-MS and CV-ICP-OES. The method LoQ obtained were 1.9, 165, and 0.35 μg kg −1 for ICP-MS, CV-ICP-OES, and TDA AAS, respectively. Comparing marine sediment sample analyses, Hg concentrations had no statistical difference when determined by ICP-MS and TDA AAS. It was not possible to determine Hg in marine sediment samples by CV-ICP-OES due to the high method LoQ obtained (165 μg kg −1 ). Although ICP-MS has the advantage of being a multielemental technique, it is high-value equipment and needs a large volume of argon, which has a high cost in the market, and it requires sample treatment. On the other hand, TDA AAS-based spectrometer DMA-80 performs direct sampling, avoiding the pretreatment stage, and has a relatively lower cost, both in terms of initial investment and maintenance, while maintaining the high sensitivity, accuracy, and precision required for Hg determination on marine sediment samples.