Abstract: The foam-atomic absorption method was used to determine gold. During the experiment, the method of burning the sample when the sulfur and carbon content of the sample was high, the concentration of aqua regia medium, the timing of adding foam after dissolving gold, and whether foam was necessary for gold analysis. Taking out while hot and the conditions that need to be paid attention to in the experimental process of high-content gold were discussed, and the optimal experimental conditions were obtained, which improves the accuracy and efficiency of the experiment.