Abstract: In order to study the effect of ultrafine pulverization on the content of mineral elements in buckwheat meal replacement powder, an analysis method for simultaneous determination of 13 trace elements including Mg, Ca, Fe, Cr, Mn, Co, Cu, Zn, As, Se, Mo, Cd, and Pb by inductively coupled plasma mass spectrometry (ICP-MS) were established. Samples of the buckwheat meal replacement powder were digested with nitric acid and hydrogen peroxide by microwave digestion and then analyzed by ICP-MS. An octopole collision-reaction system (ORS) was used to eliminate interferences from polyatomic ions. Sc, In and Bi were used as internal standard elements to correct the matrix effect and signal drift. The result indicated that the correlation coefficients of the 13 elements measured were all more than 0.9990, and the detection limits were between 0.0105 and 0.9678 μg/L. Besides, the recoveries of standard addition were between 82.80% and 111.0%, and the relative standard deviation (RSD) was between 1.0% and 7.1%. The results showed that the buckwheat meal replacement powder was rich in mineral elements. Meanwhile, the contents of toxic heavy metals including As, Pb, Cd and Cr did not exceed the limit of GB 2762-2017 and the loss of mineral elements from the buckwheat meal replacement powder caused by ultrafine pulverization was small. This method can be used to evaluate the nutrient elements and safety of buckwheat meal replacement powder due to its properties of simple, fast and precise.