Abstract: The instrumental fluctuation from sampling system and plasma that induce the low precision can be avoided by optimizing the operating parameters. For the accuracy results, the ratios acquired should be corrected with the dead time and internal standard mass bias. The lead concentrations of standard reference materials including Tea GBW07605, Bush leaves GBW07603 and Human hair GBW 07601 are 4.44, 9 06 and 46.80 ng·g -1 , respectively. The standard diviations ( s ) of these measuring values are ±0.07, ±0 24 and ±1.24, respectively.