The direct calibration was employed and three replicate measurements were done using the optimum conditions given in Table 1. The triplicate results obtained were 41.0, 39.6 and 42.4 ng/mL; mean and uncertainty in standard deviation was 41.0±1.4 ng/mL; precision was 3.4% RSD using SQT-AT-FAAS. When Ta-coated SQT-AT-FAAS was employed, the triplicate results were 40.7, 43.0 and 40.3 ng/mL; mean and uncertainty in standard deviation was 41.3±1.5 ng/mL; precision was 3.5% RSD. Certified Pb concentration value was 40.0–43.0 ng/mL. The results were found to be in good agreement with the certified value.