The processes associated with the vaporization of microgram samples and modifiers in a graphite tube ET AAS were investigated by the example of transition metals. The vapor absorption spectra and vaporization behavior of μg-amounts Cd, Zn, Cu, Ag, Au, Ni, Co, Fe, Mn and Cr were studied using the UV spectrometer with CCD detector, coupled with a continuum radiation source. The pyrocoated, Ta or W lined tubes, with Ar or He as internal gases, and filter furnace were employed in the comparative experiments. It was found that the kinetics of atomic vapor release changed depending on the specific metal–substrate–gas combination; fast vaporization at the beginning was followed by slower ‘tailing.’ The absorption continuum, overlapped by black body radiation at longer wavelengths, accompanied the fast vaporization mode for all metals, except Cd and Zn. The highest intensity of the continuum was observed in the pyrocoated tube with Ar. For Cu and Ag the molecular bands overlapped the absorption continuum; the continuum and bands were suppressed in the filter furnace. It is concluded that the exothermal interaction of sample vapor with the material of the tube causes the energy evolution in the gas phase. The emitted heat is dispersed near the tube wall in the protective gas and partially transferred back to the surface of the sample, thus facilitating the vaporization. The increased vapor flow causes over-saturation and gas-phase condensation in the absorption volume at some distance from the wall, where the gas temperature is not affected by the reaction. The condensation is accompanied by the release of phase transition energy via black body radiation and atomic emission. The particles of condensate and molecular clusters cause the scattering of light and molecular absorption; slow decomposition of the products of the sample vapor–substrate reaction produces the ‘tailing’ of atomic absorption signal. The interaction of graphite with metal vapor or oxygen, formed in the decomposition of metal oxide, is the most probable source of chemical energy, which facilitates the vaporization. Intensity of the process depends on chemical properties of the sample and substrate and efficiency of mass and heat transfer by the protective gas. The discussed mechanism of chemically assisted vapor release signifies the energy exchange between all participants of the vaporization process in ET AAS including the matrix, modifier, purge gas and analyte. The finding contributes in the ET AAS theory regarding the mechanisms of vaporization and mass transfer in the presence of matrix and modifiers.