Results: We completed the determination procedure for determination of Pb, Cd with content less than 10 ng / g in cooking oil by extraction and measurement method on ICP-MS with detection limit (LOD) of 0.5 ng / g, the quantitative limit (LOQ) was 1 ng / g, the recovery efficiency ranged from 82.6% - 102.4%, the repeatability of the method was 14.0%, the internal reproducibility was 18.1% and the measurement uncertainty value was 30.7%.