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This method, based on International Union of Pure and Applied Chemistry (IUPAC) Method 2.423 (see References, 1), determines the total phosphorus present in oils and fats, expressing the value as mg/kg (parts per million, ppm). The method requires the vaporization of the oil or fat in a suitable graphite furnace, with or without a L’vov platform, connected to an atomic absorption spectrometer, previously calibrated using standard solutions of soy lecithin and the measurement of the phosphorus content from the observed absorption at a wavelength of 213.6 nm. This method is for the determination of trace amounts (mg/kg) of phosphorus in all types of crude or refined edible oils and fats. Spectral interference by other elements is not to be expected, provided the measurements are carried out at the wavelength specific for phosphorus (213.6 nm). Replaces Ca 12b-87.