Abstract: The new rapid wet-oxidation method using solution of potassium permanganate in concentrated sulphuric acid (method 1) or concentrated sulphuric acid and aqueous solution of potassium permanganate (method 2) for the destruction of organic matter in Erlenmeyer flask is studied. The samples are dissolved in aqueous solution of sulphuric acid or alkalis which can be heated if necessary, and the solution thus formed is treated rapidly with large excess of oxidant. After the excess oxidant is removed by sodium nitrite and urea, the iodic acid formed is determined in original flask iodometrically. In this method, the new oxidant, a solution of potassium permanganate in concentrated sulphuric acid, is used to complete the destruction of organic matter without heating. The method has been applied to 5 different kinds of samples of various iodine contents, giving satisfactory results in good agreements with those by the Zn reduction method.