The laboratory sample preparation for mycotoxin determination in cereals, often overlooked among sampling plans and analytical methods, was further studied. The precision of aflatoxin analysis in comminuted maize samples using 25 g slurry (prepared from 250 g test portion of comminuted maize, water/matrix (1+1, v/w)) and 12.5 g dry grind test portion were compared against the conventional 50 g dry grind test portion through replicated (10) Aflatest® immunoaffinity fluorometric tests of naturally contaminated samples with aflatoxin concentration ranging from 4.9 to 81.7 μg/kg. The overall mean aflatoxin concentration obtained from the 10 different samples tested using 12.5 g and 50.0 g dry grind procedures was 12% significantly (P<0.05) lower (poorer) compared to 25 g slurry. The sample preparation plus analytical variance associated with testing 25.0 g slurry, 50.0 g dry grind and 12.5 g dry grind test portions were in the ratio of 1:5:15, respectively.