The paper evaluates an experimental unit of the MPOF optical ash meter, developed by the EMAG Research and Production Center for Electrical Engineering and Mining Automation. The MPOF, which is being tested at the coal preparation plant of the 30 lecia PRL mine, is the first system for continuous determination of ash content in flotation tailings developed in Poland. A block scheme of the system is given. It consists of a measuring head and electronic system which processes data supplied by the measuring head and calculates ash content. System operation is based on the principle of determining ash content in a mixture of coal and mineral wastes by measuring mixture reflectivity. Determining ash content in the mixture is possible as reflectivity coefficients for coal and ash are constant. Performance of the MPOF optical ash meter is evaluated; the results are shown in a table and a scheme. Measurement accuracy is satisfactory.