© 2015, Akadémiai Kiadó, Budapest, Hungary. An instrumental neutron activation analysis (INAA) procedure for analyzing extremely small samples was developed and applied to two kinds of extraterrestrial samples. A few mg of the Allende meteorite as well as the JB-1 basalt can work well as a reference sample for a relative method. To evaluate the applicability of this INAA procedure, detection limits are presented and compared with the elemental contents in a potential sample to be analyzed. The possibility of reuse of neutron-irradiated samples for mass spectrometry was noted by indicating degree of increase in isotopic abundance for noble gas and long-lived radioactive nuclides.