This study aims to measure the concentration of lead metal (Pb) and cadmium (Cd) in PVC-based water pipe samples with Atomic Absorption Spectrophotometers (AAS) using the MPS Titan 100 microwave preparation system with acid combinations that are varied as destructors. Variations in acid combinations consist of nitric acid (HNO₃), phosphoric acid (H₃PO₄), sulfuric acid (H₂SO₄), and fluoride acid (HF) with a total volume of 10 mL. The optimal acid combination for the destruction of PVC water pipe samples has the composition of HNO₃: H₃PO₄: H₂SO₄: HF = 4: 3: 3: 0 (mL). By using Atomic Absorption Spectrophotometry, the concentration of lead metal analyte (Pb) in a Wavin (6’’) PVC sample was 33.8082 ppm and Power (2’’) was 9.2151 ppm. For cadmium metal (Cd) in Wavin (6 ") and Power (2’’) PVC samples respectively 0.4019 ppm and 0.4185 ppm.