A sample preparation procedure based on the solid phase extraction and the two-step elution was developed for the determination of the total concentrations of Ca and Mg in bee honeys. The honey samples were treated as follows: the 5.0% (m/v) sample solutions (50 mL) were passed at the fow rate of 20 mL min -1 through the resin beds of Dowex 50W×8-400 to retain the Ca(II) and Mg(II) ions and separate them from the matrix of glucose and fructose in addition to the anionic minerals. Afterwards, 20 mL of a 0.5 mol L -1 HNO 3 solution was used to remove the K and Na ions. Finally, Ca and Mg were eluted prior to the measurements of their concentrations by flame atomic absorption spectrometry (FAAS) using 5 mL of a 2.0 mol L -1 HCl solution. The proposed sample preparation procedure was fast (30 min) and enabled to measure the concentrations of Ca and Mg in honey with the precision of 1-5% and the accuracy of 1-3%. The limits of detection of 24 ng g -1 of Ca and 4.4 ng g -1 of Mg were obtained for FAAS with this procedure.