In order to propose a optimum method increasing accuracy and reproducibility in analysis of urine lead levels, we compared matrix modifier addition method and microwave digestion method. The results were as follows ; 1. Where the concentration of $Pd(NO_3)_2$(matrix modifier) was $50mg/{ell}$, and ashing temperature was $900^{circ}C$, the results were optimum. In case of matrix modifier addition method, the average coefficient of variation (CV) of normal man was 24.1%, and lead worker was 7.9%. The average urine lead levels of standard were $10.42mu{g}/{ell}$ and $19.89mu{g}/{ell}$ , the accuracies compared to reference values were 97.0% and 92.6%, respectively. 2. Microwave digestion temperature($160~180^{circ}C$), time(15~25min) and the ratio of urine/ashing acid(1:1~4:1) did not significantly affect lead absorbance and background absorbance. Therefore we set up a optimum analytical conditions as follows: temperature, $160^{circ}C$; time, 15min; the ratio of urine/ashing acid, 4:1. after samples were digested by the above analytical conditions, lead absorbance and background absorbance was measured at $450^{circ}C$ as ashing temperature. The average coefficient of variation (CV) of normal man was 12.4%, and lead worker was 6.2%. The average urine lead levels of standard urine were $10.66mu{g}/{ell}$ and $23.31mu{g}/{ell}$, the accuracies compared to reference values were 99.3% and 103.9%, respectively. From the results, we suggest that microwave digestion method is a more favorable method than matrix modifier addition method because of easiness to reduce organic matter, possibility to analysis at low temperature and accuracy.