An overview of publications focussed on the period since 2000 and outlining modern methods of sample preparation as well as advanced techniques for determination of rare earth elements (REE) in various matrices is presented in this paper. The review discusses the problems of REE determination in diverse samples i.e. from biological through environmental and geological to advanced materials. The preferable procedure of sample digestion and the most frequently applied methods of sample preparation for determination of trace elements are discussed in this paper. The case of direct analysis of samples for REE determination is also discussed. The review outlines determination of REE employing many techniques such as, inter alia, flame or graphite furnace atomic absorption spectrometry, atomic absorption with chemical vapor generation, X-ray fluorescence spectrometry, inductively coupled plasma optical emission spectrometry, inductively coupled plasma mass spectrometry and neutron activation analysis. This article summarizes and classifies materials in which rare earth elements are present, main places of their occurrence and the methods of their analysis.