High-precision mercury (Hg) stable isotopic analysis requires relatively large amounts of Hg (>10 ng). Consequently, the extraction of Hg from natural samples with low Hg concentrations (<1-20 ng/g) by wet chemistry is challenging. Combustion-trapping techniques have been shown to be an appropriate alternative. Here, we detail a modified off-line Hg pre-concentration protocol that is based on combustion and trapping. Hg in solid samples is thermally reduced and volatilized in a pure O2 stream using a temperature-programmed combustion furnace. A second furnace, kept at 1,000 °C, decomposes combustion products into H2O, CO2, SO2, etc. The O2 carrier gas, including combustion products and elemental Hg, is then purged into a 40% (v/v) acid-trapping solution. The method was optimized by assessing the variations of Hg pre-concentration efficiency and Hg isotopic compositions as a function of acid ratio, gas flow rate, and temperature ramp rate for two certified reference materials of bituminous coals. Acid ratios of 2HNO3/1HCl (v/v), 25 mL/min O2 flow rate, and a dynamic temperature ramp rate (15 °C/min for 25-150 and 600-900 °C; 2.5 °C/min for 150-600 °C) were found to give optimal results. Hg step-release experiments indicated that significant Hg isotopic fractionation occurred during sample combustion. However, no systematic dependence of Hg isotopic compositions on Hg recovery (81-102%) was observed. The tested 340 samples including coal, coal-associated rocks, fly ash, bottom ash, peat, and black shale sediments with Hg concentrations varying from <5 ng/g to 10 μg/g showed that most Hg recoveries were within the acceptable range of 80-120%. This protocol has the advantages of a short sample processing time (∼3.5 h) and limited transfer of residual sample matrix into the Hg trapping solution. This in turn limits matrix interferences on the Hg reduction efficiency of the cold vapor generator used for Hg isotopic analysis.