Wheat is the major food in northern China. It includes many trace elements which are good to human body. Inductively Coupled Plasma (ICP) has a high sensitive feature in testing trace elements. By using this feature of ICP, the content of the trace elements in wheat are tested after decomposed the wheat by nitrating. By using American production Optima 2100 DVinductively coupled plasma atomic emission spectrometry, the beneficial elements in the wheat, such as boron, iron, calcium, magnesium, and heavy metal pollution index, such as copper, lead and zinc are tested. This method has the characteristics of good spike recovery rate, good RSD rate, rapid accurate and reliable results of testing samples. This method has been used in laboratory test, and has good economic and social benefits. It can expected to use in many fields.