Objective: To establish a method for the determination of boron and mercury in Bingpengsan. Method: The samples were digested by microwave. Boron and mercury in Bingpengsan were directly analyzed by ICP-MS. Bi and Be were selected as the internal standard, and the instrument parameters were adjusted to the optimum working conditions. Serial standard solutions were prepared. The reagent blank, standard series and the sample solutions were added to equipment and detected. The accuracy of the method was validated by recovery rate. Result: Mercury was linear in the range of 0-60 μg ·L-1; the average recovery was 99.7%. Boron was linear in the range of 0-80 μg ·L-1; the average recovery was 99.4%. Conclusion: This method is convenient, quick, accurate and highly sensitive. The method can be used for the quality control of Bingpengsan.