Abstract: The validation process for the simultaneous analysis of 28 elements:Li, Be, Al, Ti, V, Cr, Mn, Fe, Co, Ni, Cu, Zn, Ga, As, Se, Sr, Mo, Ag, Cd, Sn, Sb, Te, Ba, Tm, Hg, Tl, Pb and U in aquatic products samples by inductively coupled plasma mass spectrometry (ICP-MS) with octopole reaction system (ORS) after closed-vessel microwave digestion was described. Several criterias such as sample digestion condition, the mercury memory effect, analytical conditions, method linearity, and limits of detection (LOD) were evaluated. A standard reference material and some spiked test samples were analyzed, the recovery varied from 85.3% to 110%.The precision for this method was better than 10%. Limits of detection were obtained within the range of 0.001mg·kg-1 (Cd) to 0.022mg·kg-1 (Al) . Results indicated that this method could be used in the laboratory for the routine determination of these 28 essential and nonessential elements in aquatic products tissues.