This paper reports the development of a near-infrared spectroscopy (NIRS) calibration procedure for the determination of sodium and potassium content in cured ham samples. Sliced samples of hams treated with different salts in different percentages were included in the study. Calibration models developed using partial least squares regression were cross-validated and predictive models were tested using the samples of cured ham with low sodium content. The results showed that the developed NIRS procedure is capable of directly measuring the potassium content of packaged dry-cured ham slices with low sodium content with a fitting accuracy of 91.44%, and that it can indirectly determine the sodium content by applying a correction factor to the values obtained for potassium. The prediction error between the calculated and actual sodium values determined using inductively coupled plasma atomic emission spectrophotometry (ICP-AES) was 0.004%, and this confirms that the NIRS procedure is a viable option for the determination of sodium and potassium content in this type of sample.
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