Objective To establish a new and reliable method for the accurate determination of selenium(Se) contents in foods by inductively coupled plasma mass spectrometry based on collided reaction cell technology with microwave digestion.Methods After microwave digestion,samples were directly determined by inductively coupled plasma mass spectrometry based on collided reaction cell technology.Internal standard element of zirconium(90Zr) was used to correct matrix interferences and signal drifting,high-performance Xs(X sensitive)interface was used to reduce non-mass spectrum interferences,and the collided reaction cell technology(CRCT mode) was used to eliminate mass spectrum interferences.Results The optimal linear range of the standard curve was 0-100 μg/L with a correlation coefficient of 0.999 8.The detection limit,the lowest quantitative limit,the relative standard deviation and the recovery rate were 0.002 5 mg/kg,0.007 5 mg/kg,1.6%-4.5% and 94.0%-104.0%,respectively.The results on three reference material,Wheat flour(GBW08503),Rice(GBW10010) and Wheat(GBW10011),were 0.059 mg/kg,0.073 mg/kg,0.048 mg/kg,met the scope of the standard value(0.049±0.014) mg/kg,(0.061±0.015) mg/kg and(0.053±0.007) mg/kg,respectively.The results were satisfactory.Conclusion The results showed that the method had many advantages such as sensitive,simple,rapid,accurate,good repeatability and recovery rate.It was consistent with arbitral method(HG-AFS),thus available for the accurate quantitative analysis of selenium in foods.