The research aims to set up the determination method of heavy metals in tobacco by ICP-MS and analyze its uncertainty. Microwave digest technique is used for decomposition of the tobacco samples. Bi,Sc,Ge and In are employed as internal standards to eliminate the interference of the matrix. A method is developed for simultaneous determination of Cr,Cu,As,Cd,Hg and Pb in tobacco from Yunnan Province by ICP-MS,and the measurement uncertainty is evaluated by metrological method. The test results indicate that in the content range of0- 1. 0 g / ml,the linearly dependent coefficient of six elements is 1. 0000,and the RSD achieves 1. 5%- 11%( n = 8). The elemental content in tobacco is as follows: Cr( 2. 92,0. 24) mg / kg,Cu( 3. 64,0. 24) mg / kg,As( 0. 467,0. 025) mg / kg,Cd( 3. 12,0. 15) mg / kg,Hg( 0. 035,0. 006) mg/kg,Pb( 4. 62,0. 36) mg/kg. The uncertainty of sample size,the constant volume of the sample solution can be neglected. It is concluded that the method is accurate,simple,sensitive and rapid.