Under the optimized conditions, the samples were analyzed by ICP—MS with the triple internal standard elements Rh, In and Re. Good linearity of standard curves of twenty elements were obtained, and all the linear coefficient of them were above 0.999. The detection limits were in the range of 0.001 2～0.10 ng/mL. GBW10052-green tea, the certified reference material was analyzed and the results showed good agreement with the certified values. Five dark tea samples were determined by the proposed method. In the recovery experiment controlled by adding stand substance, the recoveries were range from 92% to 105%. It was indicated that the method was reliable for determining heavy metal elements and rare-earth elements in tea samples.