Abstract: Plant samples were decomposed by two different methods of microwave digestion and dry ashing. 22 elementssuch as Al，Ba，Ca， Cu， K，Mg，Na，Fe，etc were determined by inductively coupled plasma-atomic emission spectrometry. National standard reference materials were also measured along with the plant samples to test the accuracy and precision of the two methods. The experimental results indicated that different decomposition methods influenced measurement results in various degrees and adequate selection of decomposition methods can improve the accuracy of measurement results of Al，Fe，S，etc in plant samples. The precision of two methods was better than 5%RSD (n=11).