A method for determination of acetaldehyde in wine by gas chromatography-mass spectrometry (GC-MS) was established, in which the influence factor on the detected results were studied, such as extraction agent, desorption pH, derivatization reagents. As a result, the limit of determination (LOD) of vanillin and ethyl-vanillin was 0.12 mg/kg. linearity range was 0.2～100.0 mg/kg(R²=0.999 4), The spiked recovery was between 89.3%～113.0%, and the RSD ranged from 1.28%～9.42%(n＝6). This method was applicable for determination of acetaldehyde in wine.