Abstract: Simultaneously determination of 42 trace elements in varies plant reference materials by different digestion techniques ICP-MS was evaluated. The digestion techniques was compared with that using different reagents. Using of HF will improve recovery of the rare earth element and Be, Ti, Sb, U etc and the disadvantage is As, B, Hg will volatilize due to drive HF using HNO₃. But it can be avoided with using nebulizer and spray chamber of resistant HF in ICP-MS.