Abstract: OBJECTIVE To establish an ICP-MS method to determine the inorganic elements including V, Cr, Mn, Fe, Co, Ni, Cu, Zn, Pb, As, Se, Cd, Sn, Sb, Ti and Hg in Ganoderma Lucidum spore powder, and to compare the effects of two different wall-broken methods on the contents of above 16 elements. METHODS Microwave digestion coupled with ICP-MS were carried out to experiment on simultaneous determination of 16 inorganic elements in spore powder. RESULTS The validated method indicated that correlative coefficients( r ) for all elements were >0.999 0, and the limits of detection ranged from 0.000 2-0.101 5 μg·L^-1. The average spiked recoveries were 80%?120% with the RSD<5%. Compared with the crude spore powder, the contents of Cr, Fe, Ni, Co increased remarkably after treated with wall-broken methods ( P <0.05 or P <0.01). However, the multiples of supersonic stream samples were 1.75-48 times smaller than those of vibration mill ones. CONCLUSION The established method is proved to be accurate, rapid and sensitive. Moreover, supersonic stream method reduces heavy metal contamination during wall breaking, which can be further developed as a safe and reliable wall-broken method for spore powder.