The inductively coupled plasma mass spectrometry (ICP-MS) combined with microwave digestion was employed in this study for the determination of forty five elements in Yingde black tea. The results showed that 45 elements had good linearity and correlation coefficients all greater than 0.999 5. The limits of detection (LODs) were ranged from 0.000 1 to 20.090 0 μg/L. The recovery rates were between 82.58% and 119.19% with the relative standard deviations (RSDs) of 0.20%～7.03%. The RSD of all the elements except Sb was 0.15%～9.14% in precision experiments. The method was validated by standard reference material (GBW10083), the determination values of elements other than Cd are all within the standard value range. It showed that the method had the advantages of rapidness, simplicity and accuracy, which met the requirements of sample determination in terms of linearity, detection limit, precision, accuracy and recovery rate.