Abstract: Rapid determination method of borax content in food by inductively coupled plasma atomic emission spectrometry ( ICP- OES) with water ultrasonic extraction was established. Food sample was extracted by water ultrasonic, and the boron element content in food was directly determined by ICP- OES method, conversion into borax content again.The calibration curve was linear in the range of 0.05⁵0mg /L, the correlation coefficient was 0. 9999 and the detection limit was 0.95mg /kg ( the borax) , the spiked recoveries ranged from 99.1% to 102.4% of three different levels, the relative standard deviation was 0.55% ⁰.80%.It indicated that the method was simple, sensitive, accurate and short of analytical cycle, which could meet the demand for the determination of borax content in food.