Abstract: With the isotope dilution and the internal standard method, a spark sourcemass spectrometric method for quantitative determination of 36 trace elementsin coal and ash has been developed. The conventional equation in the internalstandard method has been expanded for the convenience of calculation. Concen-tration values of 36 trace elements in Shanxi Coal have been given in the presentpaper. The relative standard deviations are ± 8--28%.