Abstract: Rare earth elements (REEs) are widely used in electronics, petrochemical, metallurgy, machinery, textile, ceramic, glass, permanent magnetic materialenergy, light industry, environmental protection, agriculture and other fields. With the development of science and technology and breakthrough in applied technology, the application of rare earth elements will continue to expand, and the value of rare earth oxides will become more and more large. Therefore, it is of importance to establish a rapid and accurate determination method for comprehensive utilization of rare earth elements. A method of inductively coupled plasma mass spetrometry (ICP-MS) was developed for simultaneously determining 46 species of micro, trace and rare earth elements in geological samples. The geological samples were dissolved with HCl-HNO₃-HF-HClO₄-H₂SO₄ and extracted by inverse aqua regia. ¹⁰³Rh and ¹⁸⁷Re were used as the internal standard elements, and the National Primary Reference Material (GBW07359, GBW07363, GBW07430 and GBW07457) instead of standard solution of the measured elements was employed to make the standardwork curve. By choosing internal elements, the deviations caused by matrix effect and instrument fluctuation were effectively eliminated. By improving conditions of atomizer velocity, auxiliary gas flow rate and integration time, the optimum experiment conditions were acquired. The influences on test results of refractory and volatile elements of solvent systems were also discussed. Under the optimum test conditions, the method has good accuracy and reproducibility. The correlation coefficient is more than 0.999 0, ΔlgC<0.1, and the relative standard deviation (RSD, n=12) is less than 5.0%. The obtained results are consistent with the reference analytical values. This method is accurate, simple, sensitive and rapid, which can be used for simultaneous determination of multielement in geology samples.