Abstract: Trace elements has been studied in pig liver by spark source mass spe-ctrometry. Elements survied were K, Na, P, Mg, Fe, Ca, Rb, Cu and Cr.A new method for sample preparation was presented without prior ashing.It has been found that organic interference can be removed availably andgood conductivity was obtained by proper carbonizing for the sample. Calcu-lating these concentrations were accomplished by means of internal standardoffered from sample sall. The results were corrected with relative sensitivitycofactors of element. In the end, some problems which may interfere withthe final results were discussed.