This study was carried out to improve and evaluate the analytical method for determination of potassium in tobacco leaf by various pre-treatment techniques. The time requirment of various pre-treatments was about 10 hour for dry ashing and 6 hour for microwave digestion and 3 hour for sonication. The results of recover in both pre-treatment techniques, microwave digestion and sonication, is greater than 85 % stably with reproducibility(RSD %) on replicates of less than 3 %. However the mean values for microwave digestion were lower than certified standard value of NlST SRM. Compared to the other pre-treatment techniques, analytical results for sonication technique strictly improved the accuracy and precision. In conclusion, the use of the simple sonication technique seems to be efficient for the determination of potassium in tobacco leaf in consideration for both the accuracy and reproducibility.