For gas content analysis in recent years, it has been standard procedure to report results on a 'dry ash free' (daf) basis, under the assumption that gas only adsorbs onto coaly material. In order to test the relationship between ash and sas content, samples of various rock types were taken from two drillholes in the Newcastle Coalfield. The results of this study confirmed the correlation between gas content and ash, providing an accurate means of relating gas contents for all carbonaceous rock types.