Geochemical and conventional petrographic techniques have been used to characterise variation within and between the Eocene Taupiri and Kupakupa coal seams in New Zealand. Both seams have a macroscopically bright lustre, but the Taupiri is dominated by non-banded coal in contrast to portions of the Kupakupa which contain large (1-3 cm thick) vitrain bands. Microscopically these bands contribute the bulk of the humotelinite (preserved tissue) found in both coals. The Kupakupa seam contains higher proportions (approx. 20%) of humotelinite than the Taupiri (approx. 10%) which contains higher concentrations of liptinite and sclerotinite. Both seams show a general decrease in humotelinite upwards in the seam, although inorganic partings can modify that general trend, especially in the Kupakupa. In all three splits of the Taupiri, eugelinite decreases upwards whilst detrogelinite proportions increase. These petrographic attributes suggest that the Taupiri palaeo-peat was subjected to higher levels of degradation than the Kupakupa. Coal geochemistry, when interpreted in the context of seam geometry and stratigraphic relationships, reveals a complex chemical history. Major element analyses supplemented by mineralogical analyses confirm previous work indicating a strong organic association for Ca, Mg, Na, Fe and B. These elements are more abundant in seams which are overlain by other coal seams, indicating depletion by circulation of groundwater of surface origin. For example, Na values in a split Taupiri seam at Maori Farm #3 Opencast vary across major sediment partings, being highest in the lowermost coal interval. Si/Al ratios vary widely, and commonly fall below the composition of kaolinite, indicating breakdown of silicates and transport of silica and alumina in solution at the time of peat accumulation. Ti and P in whole coal fluctuate substantially, and their present distribution also indicates mobility in solution. There appears to be little association between elemental and maceral variation. However, there is a clear association in the Kupakupa coal seam at the Weavers Opencast between P, presence of inorganic partings and the degree of vitrain banding. The highest concentrations of P are within and just below inorganic partings; similarly, the highest abundance of vitrain bands occur just above and/or below partings. Although probably not causally related, the increase in P and vitrain band abundance may be related to the same process; that is, flooding of the Kupakupa palaeo-mire with sediment-laden waters. A quicker burial from sediment loading and less aerobic degradation may have preserved the plant root material (vitrain bands). The P may have resulted either from the flood waters themselves or as residual P in buried plant material. In either case, immobilisation in insoluble form by reaction with Al species is probable.