Urine samples from dogs were analyzed for 15 important elements (Ca, Cd, Co, Cr, Cu, Fe, K, Mg, Mn, Na, Ni, P, Pb, V, and Zn) by using wet-ashing and simultaneous DCP atomic emission spectrometry. As K, Na and P influence the spectral emission of elements to be determined, matrix-matching was applied to ensure accurate metal determinations. The method was checked by analyzing standard reference materials of urine. The values found were generally in agreement (accuracy within 100 +/- 10%) with the certified values. Short- and long-term stabilities of the instrument for the elements determined ranged from 0.4 to 2.2% and from 1.2 to 6.9%, respectively. Simultaneous multi-element determination gives increased information on trace- and minor elements in urine. In the present study DCP atomic emission spectrometry is successfully applied for this purpose.