Abstract: Based on the advantages of simultaneous determination of multiple elements by using different spectral lines of Alternating Current Arc Emission Spectroscopy, samples with a large range of Sn contents were simultaneously determined by the major spectral line of 317.502 nm and the minor spectral line of 285.062 nm. The working condition for the GBZ-Ⅱ spectral phase plate light meter was optimized by improving the software function. The 317.502 nm spectral line was selected to measure x~xx μg/g Sn in the sample, while the spectral line of 285.062 nm was selected for the determination of 0.0x%~x% Sn. The established method can simultaneously detect two spectral lines with different sensitivities. According to the advantage of high sensitivity by the alternating current arc emission spectroscopy, the high Sn content sample can be analyzed without any dilution, which avoids contamination and artificial errors.