The proposed reference material from the International Atomic Energy Agency, namely IAEA-407 (Fish Homogenate) was analyzed using instrumental neutron activation analysis (INAA). 15 elements, Al, As, Cl, Co, Cr, Fe, Hg, Mg, Mn, K, Na, Sb, Se, V and Zn, were determined using two irradiations (5 minutes and 5 hours) and four countings. IAEA-MA-A-1/TM (Copepoda Homogenate), NIST-SRM-1566 (Oyster Tissue), NIST-SRM-1572 (Citrus Leaves) and NIST-SRM-1577a (Bovine Liver) were utilized as standards in the quantification step.