A procedure for calculation of the quantitative element distribution between inorganic and organic parts of coal is proposed. Individual coal fractions with different contents of inorganic matter are prepared from the original coal sample and the following input data are determined for each coal fraction: (1) weight of the fraction; (2) concentration of elements for the distribution to be calculated; (3) sum of crystalline phases and the ash content. Furthermore, during the procedure the following assumptions were used: (a) non-crystalline phases in coal are neglected; (b) concentrations of elements bonded to the organic part of coal are constant and independent of the content of crystalline phases in individual coal fractions; (c) the relation between the mass of the inorganic part of coal fractions and the concentration of elements bonded on the inorganic part can be approximated by a quadratic function. Using two samples of different coals the procedure was applied for calculation of the distribution of Pb, Ge and As between inorganic and organic parts of coal.