Combustion method has been widely used in the analysis of 3H and 14C in various types of radioactive wastes since X. Hou reported the analysis of 3H and 14C in graphite and concrete for decommissioning of nuclear reactor. In this work, it was demonstrated that the validation result of combustion method for the simultaneous analysis of 3H and 14C in non-combustible radioactive wastes. To validate the combustion method, 3H and 14C spiked to sea sand and soil were prepared and each simulated sample was combusted with the accordance to a combustion temperature program. The validation of combustion method was assessed by the radioactivity recovery, radioactivity deviation, and relative standard deviation of measured radioactivity. The results of radioactivity recovery, radioactivity deviation, and relative standard deviation of 14C were 100~105%, less than 7%, less than 5%, respectively. In addition, 3H showed about 90% of radioactivity recovery, less than 20% of radioactivity deviation, and less than 5% of relative standard deviation. It will be provided that the validation results of combustion method in detail.