To analyze the activity concentration of radionuclides in radioactive sludge samples generated from low- and intermediate-low-level radioactive waste from domestic nuclear power plant, a pretreatment process that dissolves and homogenizes the sample is essential. However, this pretreatment process requires the use of hydrofluoric acid, which makes analysis difficult and challenges users to handle harmful chemicals. Therefore, we aim to minimize the use of hydrofluoric acid by measuring gamma nuclides in the sludge sample without pretreatment process and compare the differences of measurement results according to the sample matrix with and without pretreatment process. We will collect about 0.1 g of the sludge sample, and dissolve it using an acid treatment process after using microwave decomposition. We will then use gamma spectroscopy to check the concentration of nuclides present in the sludge before and after dissolution and consider the effect of the sample matrix.