Coal, fly ash, and flue gas samples were analyzed for mercury (Hg) by double gold amalgamation-flameless atomic absorption spectrophotometry. The purpose of the study was to elucidate the fate of the trace mercury in the coal when the coal is burned. Samples were collected from a bench-scale 100-g/hr combustor, a 500-lb/hr combustor, and three coal-burning power plants. In all cases mercury was found in the fly ash. The amounts ranged from about 9 to about 70 percent of the mercury in the coal that was burned.