A new and simple differential pulse polarographic procedure was established for the trace determination of mercury(II). An indirect method had to be used since no polarographic peak can be observed for its direct determination. According to their standard potentials, the reaction between SO32- and Hg(II) was suitable. The peak height of sulfite at about -0.70 V (pH 6, 7) was sharp, high, and very reproducible, enabling the accurate determination of low concentrations of Hg(II). It was found that sulfite concentration had to be 3 times larger than mercury at pH 6, in order to have a quantitative reaction.