Instrumental neutron activation analysis has been employed to determine 14 trace elements in two brands of Iranian and foreign tea. The elements are: Br, La, Ba, K, Mn, Cl, Cr, Cs, Rb, Fe, Co, Zn, Sc and Au. The transference ratio of the elements into solution, when tea is leached by percolation, is also reported. It was found that some elements are totally transferred into solution and some are partially retained by the leaves.