An oxygen bomb combustion procedure were studied for determination of heavy metal in polymer materials such as polyvinyl chloride and polypropylene by ICP-AES. This method is proposed as a rapid and simple sample preparation for decomposition of polymer containing certified contents of the analytes by teflon coated oxygen bomb combustion using different absorbing solution. The recoveries of metal were found to be 30~102% from absorbed solution by ICP-AES method using polypropylene certified reference material(PP CRM-As, Ba, Cd, Hg, Pb, Zn). The recoveries of metal using PVC CRM(Cd, Hg, Pb) was found to be 45 ~101% with same procedures.