Fourteen trace elements (La, Cr, Sc, Y, Yb, Ga, Ni, V, Be, Zr, Ge, Pb, Sn, Ce) have been determined by emission spectroscopy in the ash from 7–17 levels within four early Tertiary lignite seams from Wyoming, Texas and Alabama, and two elements (Cu, Zn) in the acid-soluble and acid-insoluble fractions of the samples by inductively coupled plasma arc emission spectrometry. These elements were also determined in the roof and floor strata enclosing the seams. The concentrations of a number of elements ( e.g. Be, V, Cu, Y, Yb) were considerably higher in the coal ash than in the adjacent inorganic layers, and these elements are most probably associated with organic matter as coordination complexes. Several elements (Be, Y, Yb, Ga, Sc) were frequently found to be concentrated near the margins of the seam relative to the main body. One of the seams has a 6 cm “rider” separated from the top of the main seam by 9 cm of clayey sand. Analysis of fractions separated by specific gravity and solubility in acid showed this to be rich in trace elements, of which V, Be, Cu, Ni, Ge, Cr, Y, Yb, Ga and Sc appeared to be partly complexed with organic matter, and Sn and Pb were present only in minerals. The rider evidently acted as an efficient trap for unusually large amounts of many trace elements. Cluster analysis showed that the distributions of elements with depth in three of the seams represent three very distinctly separate populations of data; each seam constitutes a different geochemical problem. In a general discussion of the results of the whole series of three papers, a model describing the incorporation of inorganic components in peats is presented, based on the erosion of rocks by chelating organic acids and other agents, followed by transport in water and trapping of mineral grains and dissolved ions by the organic matter of peat. Inorganic materials in peat thus constitute the principal input of mineral matter into coals. The elements that tend to be enriched near the margins of lignite seams are mostly those that have complexed with organic matter. However, the data on this enrichment from our own and previously published work are quite variable, no doubt depending on the nature and efficiency of transport of the incoming cations.