An electrothermal vaporization unit (ETV) for solid and low-volume liquid sample introduction into inductively coupled plasma (ICP) and other excitation sources has been developed. The basis of the system is a graphite bridge with a ringshaped holder for exchangeable graphite cups of volume 500 or 700 μl. PC controlled heating cycles can be applied to heat up the sample cups by resistance heating to desolvate, ash or pyrolyze and finally vaporize analyte material from the cup. The system is continuously purged by argon to protect it from oxidation and to carry the analyte vapor into the ICP. Solids can be weighed directly into sample cups without sample pretreatment. Starting the analysis, the cups are put into the graphite bridge via the entry port of the vaporization chamber. The greatest advantage of the system is the ability to exchange the cups quickly. No cleaning of the cups is necessary and therefore samples can be analyzed with high frequency. The ETV system was developed for coupling with ICP-atomic emission spectroscopy and used for several applications, e.g. determination of trace elements in sewage sludge, soils and biological samples.