When impurity elements in high purity gold are determined by national standard ICP-MS method,a great deal of gold matrix after wet digestion has interference and inhibition on the determination of impurity elements,which affects the accuracy of the determination results.A new microwave assisted digestion and extraction with ICP-MS method for determination of impurity elements in high purity gold was developed and the experimental conditions of microwave assisted digestion extraction were optimized to improve the separation efficiency of gold matrix and eliminate the interference of gold matrix on the determination of impurities.The method can determine 40 types of impurity elements at the same time,the limits of detection were 0.01-0.29 μg/g,the relative standard deviations (n=6)were 1.29 %-4.18 %,and the recoveries of reference material were 86.94 %-115.55 %,with good accuracy and precision.