A simple method was developed for the direct and simultaneous determination of Bi, Sb, and Se in biological samples by a multi-element graphite furnace atomic absorption spectrometer (Perkin-Elmer SIMAA 6000). Two types of modifiers; Pd+Mg mixture modifier and Ir as a permanent modifier, were used. A standard reference material (SRM) of SeronormTM Trace Elements in urine was used to develop the optimum conditions for multielement determination. The optimum conditions for the analysis of urine sample are pyrolysis at 1000oC and atomization at 1900oC (using Pd+Mg modifier) and pyrolysis at 800oC and atomization at 1900oC (using Irpermanent modifier). Numbers of reference standard materials were used to confirm the accuracy of the method. The found values were within 99.6-109 % for Bi, 95-105.5 % for Sb, and 96.9-106.9 % for Se of the certified values. The detection limits were 0.82-1.9 μg.l-1 for Bi, 0.67-1.7 μg.l-1 for Sb, and 0.92-2.4 μg.l-1 for Se. The relative standard deviations (R.S.D.s) for the analysis of SRM were 8.9 % for Bi, 5.9 % for Sb, and 9.4 % for Se. Analysis of standard reference materials were in good agreement with certified values.