The trace elements in animal feed were analyzed by Inductively Coupled Plasma Mass Spectrometer (ICP-MS, VG-PlasmaQuad Co.) to find possible sources of heavy metals accumulation in rat organ. The study about spectral interference was performed by analysis of a background spectrum of ICP-MS. Recovery test using standard of Cd and Se (100 ppb) was found to be better than 90%. Twenty elements (Ca, Fe, Mg, Ti, Cr, Ni, Cu, Zn, Ba, Al, Mn, Pb, B, Ce, Bi, U, V, Cd, and W)are determined.