Rhodium (¹⁰³Rh) was used as internal standard substance, and the recovery rates of lead in samples with different salt concentration of 4%, 8%, 12%, 16% were determined by using internal standard correction method and standard addition method of Inductively Coupled Plasma Mass Spectrometry(ICP-MS). The experimental results show that: When determined by internal standard correction method, as the table salt sample’s concentration increased from 4% to 20%, the recovery rates of the internal standard reduced from 54.8% to 5.1%, and the recovery rates of lead in high, medium and low standard addition samples with different concentration gradients of table salt were between 90%～112%; When determined by standard addition method, the internal standard recovery rates of each matrix of different salt concentration remained about 100%, and the recovery rates of lead in high, medium and low standard addition samples with different concentration gradients of table salt were between 91%～114%; Both the two analytical methods can accurately determine the content of lead in different concentration of table salt samples, and the accuracy of the methods did not affect although the matrix of table salt’s concentration increased from 4% to 20%.