The preparation of samples is a pivotal step in the analytical process, exclusively when analyzing trace elements. By the case that certain elements are present in extremely low concentrations, posing a significant challenge in their detection. Consequently, wet acid digestion is widely recognized as the most appropriate method for preparing liquid samples. The elemental concentration of 26 trace elements has been studied for a lactose-free, high-fat milk sample, which was produced in Hungary. However, 19 elements were examined in detail.