A selective and sensitive method for the preconcentration, separation, and determination of palladium with flame atomic absorption spectrometry using 4,15-bis[(4-methylphenyl)sulfonyl]-20, 21-dinitro-2,3,4,5,6,7,9,10,12,13,14,15,16,17-tetradecahydro-8,11-ethano-1,18,4,8,11,15-benzodioxa tetraaza cycloicosine (TNACIN) on XAD-2010 was developed. TNACIN-Pd(II) complex formed acidic aqueous solution (0.075-0.100 M HNO 3 ) was accumulated on XAD-2010 and then eluted with 1 M HCl in acetone. The effects of some analytical parameters including pH, TNACIN amount, sample volume, eluent type, and concentration, sample flow rate and matrix ions were studied for optimization of the method. Detection limit and precision were calculated for Pd(II). This method was also verified with CRM and internal standard, and satisfactory results were obtained.