The application of the Student's t-test at the 95% confidence level for
comparison of the analytical results between official and proposed
methods (using either CV AAS or MIP OES) revealed that three results
were not statistically in agreement including the analysis of 05A
(2013) sample by both CV AAS and MIP OES and the analysis of NPK
(5.25.20) by MIP OES. However, recovery values for these samples can
be considered acceptable (N90%) and then the proposed US-assisted extraction
is simple and an effective alternative procedure of sample preparation
for Hg determination in inorganic fertilizers.