Abstract: In order to provide a linear calibration graph when analysing samples by atomic absorption spectroscopy, a maximum absorbance value is determined conventionally for a given analyte. The individual absorbance values of a sample containing an unknown amount of the analyte are processed as a function of the maximum absorbance value in accordance with the function ##EQU1## The thus obtained corrected individual absorbance values are integrated with respect to time to yield a corrected time-integrated absorbance value which is proportional to the amount of analyte present in the sample. This amount is determined using a calibration factor obtained from the analogously corrected time-integrated absorbance value of a calibration sample containing a known amount of the analyte.