Determination of nickel in margarine by Flame Atomic Absorption Spectrometry (FAAS) was investigated. From condition of acid digestion studies, were carried out with mixtures of HNO3 and H2O2.After digestion, nickel was measured by Flame atomic absorption Spectrometry (FAAS). At the optimum condition, % recovery was 81% and relative standard deviation was about 0.66 when spiked Ni standard solution (20 mg/l) into the sample.