The ICP-MS combines a high temperature heat source with a mass spectrometer to convert atoms of elements to ions, which are separated and detected according to their atomic masses. This presentation describes a method for determining the elemental content of tobacco and tobacco products such as cigarettes as well as smokeless products like SNUS, Orbs, Strips and other smokeless products by ICP-MS. This method is capable of determining most of the Periodic Table for elements with a first ionization potential below argon. The method is used to determine chromium, nickel, arsenic, cadmium, lead, selenium, mercury, cobalt, and beryllium. Validation of the standard test method has been completed resulting in determination of optimal internal standards for each element as well as establishing LOQs, MLOQs, method precision, accuracy and other Figures of Merit for both the NexION and ELAN ICPMS instruments. Results of the validation also demonstrated successful removal of common polyatomic overlaps present in tobacco on the 60Ni, 62Ni and 75As isotopes using the NexION instrument in KED mode. The method ensures accurate results using calibration standards, sample blanks, SRMs, ICV, and bracketing samples with a midrange and calibration blank to monitor carry-over and instrument drift.