The Electrothermal Atomic Absorption Spectrophotometer (ETAAS) is one of the most important analytical techniques in the field of elemental determination owing to its high sensitivity. The graphite atomizer is a commonly used reactor where the sample undergoes various processes, leading to formation of free atoms of the anlayte. Ashing and Atomization behavior of cadmium from the pyrolytical graphite tube ( conventional ETAAS) and from a new construction graphite tube mounted with spiral tungsten filaments were described, compared, discussed and applied for its determination in bovine liver. The heating program was carried out by employing a heating cycle in four steps: dry, ashing, atomization and clean. The best results were achieved by using spiral tungsten filaments- ETAAS. The new method approved by using certified standard No.1577 bovine liver. Certified standard reference materials were analyzed for the assessment of accuracy of proposed method. Calibration plots for the cadmium for both methods were achieved, as well as, the standard addition method. The calibration plot was liner from 1.0 to 13.0 ppb for the spiral tungsten filaments-ETAAS. Correlation coefficients found were at least 0.999 for direct calibration.