Abstract: A method for the determination of boron and tin in geochemical exploration samples by inductively coupled plasma-mass spectrometry with alkali fusion sample preparation was developed. The detection limits for boron and tin were 0.65 μg/g and 0.12 μg/g, respectively. The reliability of the method has been tested by the determination of boron and tin in soil and stream sediment National Standard Reference samples. The results are in agreement with the certified values with precision of less than 10%RSD(n=12). The method exhibits simplicity, rapidity, good reproducibility, wide linearity, less pollution and is suitable for the mass geochemical exploration sample analysis.