Abstract: Method of determining the content of titanium dioxide in tipping paper by wet digestion ICP-MS was established.The results indicated that the correlation coefficient of the standard working curve was 1 within the concentration 0.1-200μg/L, the recovery rate was from 90.95% to 101.66%, RSD of intra-day repeatability was less than 1%, and RSD of inter-day repeatability was less than 5%.The instrumental detection limit and the methodological detection limit were 0.02475 μg/L and 0.716 μg/L, respectively, and the quantitation limit was 2.388 μg/L.This method has the advantage of low detection limit, high accuracy, fine precision with simplicity and rapidity.It is effective to determine the content of titanium dioxide in tipping paper.