Pd(NO3)2-Triton X-100 was used as matrix modifier for determination of selenium in drink. In this way ashing temperature can be increased up to 1200 degrees C and absorbance can increase by 2.92 times. Interferences of Fe, P and other elements were reduced effectively by means of Zeemen effect background correction. Detection limit is 8.0ng/mL and linear range is from 10 to 120ng/ml, and r = 0.9931.