Objective To establish a method for the simultaneous determination of 29 kinds of elements in different tissues of scallops by KED-ICP-MS.Methods After microwave digestion with nitric acid and hydrogen peroxide， samples were quantified with pure water. The 29 elements， including Pb， Cd， Hg， As， Cr， Al， Mn， Cu， Ba， V， Se， Sb， Ni， Sn， Li， B， Zn， K， Na， Ca， Mg， Fe， Ti， Ag， Sr， Mo， Co， Rb and Tl in difference parts of scallops， were determined by KED-ICP-MS with the external standard method for quantification， and analyzed the distribution of elements in different tissues. Be， Sc， Ge， Rh， In， Re and Bi were chosen as internal standard elements to correct the drift of instrument signal and the matrix effects of samples.Results The linear correlative coefficients of 29 elements were higher than 0.999. The detection limits varied from 0.000 05 to 0.86 mg/kg， and the relative standard deviations were within 0.1%~18.9%， and the recovery rates were from 82.5% to 120%. The detection results of Lobster Hepatopancreas Certified Reference Material （TORT-3） and green tea （GBW 10052） were in accordance with the reference values. In this research， it has been found that the content distribution of Li、Al、Ti、V、Cr、Mn、Fe、Co、Cu、Se、Mo、Cd、Sb、Ba、Tl and Mg in scallops is as follows： closure muscle < scallop skirt < gill < gonad < viscera； the content of Zn、Sr、Ag、Hg and Ca is as follows： closure muscle < scallop skirt < gonad < gill < viscera； K and Rb are in the order of gill < scallop skirt < viscera < gonad < closure muscle.Conclusion The method is simple， rapid， specific， sensitive and accurate， and can be used for the determination of 29 elements in different tissues of food such as scallops.