Urinalysis is an integral part of rutine laboratory work. Qualitative urinalysis includes visual inspection of urine, chemical and urinary sediment examination. European Urinalysis Guidelines were given by the European Confederation of Laboratory Medicine for better standardization of urinalysis. According to the guidelines a defined volume of urine, between 5 – 12 mL, should be centrifuged at 400 g for 5 min in a conical tube. Supernatant should be removed with an adjusted vacuum tool, supravitally stained and examinated under microscope. The aim of this research was to determine do the type of the tube and the method of removal of supernatant have an effect on urinary sediment findings and is the volume of 5 mL of urine enough for accurate urinary sediment analysis. The research was conducted in KBC Sestre Milosrdnice, in the Department of Chemistry. 110 samples were collected and each one was visually and chemically examined. 47 samples were used for the comparison of round bottom and conical tube, 101 for the comparison of decanting and suction of supernatant with disposable plastic pipettes and 100 in the comparison of 10 mL and 5 mL sample volume. The results showed a statistically significant difference in the number of leukocytes per objective field in the tube type comparison. The number of leukocytes was lower in the conical tube. In the comparison of the removal of supernatant a statistically significant difference was found in the number of erythrocytes, leukocytes and squamous epithelial cells per objective field. All elements were lower after the suction of supernatant. The results of sample volume comparison showed a statistically significant difference in the number of erythocytes, leukocytes, squamous epithelial cells and total non-hyaline cast number per objective field and in the number of samples where granular cast were found/were not found. All the elements were lower in urinary sediment from 5 mL sample volume. Based on these findings we conclude that the conical tube and suction of supernatant are not acceptable for usage in urinary sediment examination. Because of the falsely lower number of parameters, which can negatively influence the provision of adequate medical care, it is recommended to stop accepting 5 mL volume sample as sufficient for urine sediment analysis.