Abstract：The instrumental parameters and analytical lines were optimized. The acidity for decomposition, the interference of matrix element and the internal standard element of acid-soluble boron were investigated. Consequently, the determination of acid-soluble boron in low alloy steel by inductively coupled plasma atomic emission spectrometry was treated. The results showed that, trace acid-soluble boron in low alloy steel could be determined under the following conditions: 249.677 nm was used as the analytical line for boron; the sample was dissolved using sulfuric acid (1+6); the beryllium and scandium mixed standard solution was used as double internal standard; the matrix matching of iron was used. The detection limit of method was 0.030 μg/mL. The relative standard deviation (RSD) was less than 10 %. The recoveries of standard addition were between 99 % and 101%.
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