This work describes a route for processing the electroactive components of spent zinc–MnO2 dry cells via fusion with potassium hydrogenosulfate (KHSO4). The fused mass was dissolved in water. Lead remained in the insoluble matter. Soluble zinc and manganese were isolated by a two-step precipitation procedure. Zinc was precipitated as oxalate after addition of aqueous H2C2O4 at pH around 1. Manganese was isolated as MnO(OH)2 after adjusting pH at 11 using aqueous KOH + H2O2. pH control is essential for a successful separation of the elements. Both were recovered in high yields (>92 wt.%). About 75 wt.% of potassium was recovered as K2SO4 after treatment of the final effluent with sulfuric acid (pH 7) followed by slow evaporation.