Been a little while since I last needed to analyze memory leaks on an Android application written in Java and compiled through Eclipse.
Things have changed in both Eclipse and MAT, so I am listing my current steps here for all to enjoy.
Compare and augment the previous steps with BonitaSoft.org
Also, try to perform these steps on a machine greater than an Acer Aspire netbook with 1GB of RAM. Otherwise, the process could take days.