Abstract: A method for the determination of boron in foods by microwave sample digestioninductively coupled plasma optical emission spectrometry was proposed. The conditions for sample digestion and instrumental parameters were optimized by the experiments. The detection limit of the method for boron is 0.10 mg/kg and the recovery is 96.5%~104.0% with precision of 1.6%~6.8%RSD (n=6). The method has been applied to the determination of boron in National Standard Reference Materials GBW 07605 (tea), GBW 08501 (peach leaf) and flour, sleeve fish powder samples. The results are in good agreement with the certified or reference values.