In recent years, the fishery sector in Vietnam has had remarkable development. It not only serves the domestic market but also becomes a key export. In 2003, Vietnam was the country having the largest sea products exported to the USA, Japan, China, Korea. The quality of fish is influenced by various criteria, mainly belonged to their feeding and living habitat. Among many chemical compositions, the elements could accumulate in many organs and tissues depending on the way of exposure such as through diet or their elevated levels in the environment. Moreover, the accumulation of many metals in the fish body is different due to various affinity of metals to fish tissues, different uptake, deposition and excretion rates. In this study, the microwave-assisted acid digestion and inductively coupled plasma mass spectrometry (ICP-MS) were investigated and validated for the determination of Cr, Mn, Ni, Co, Fe, Cu, Zn, As, Cd, and Pb in fish tissue samples based on AOAC. 2015.01 (2015). The method performed proper linear ranges (R2 >
0.995), favorable repeatability, and reproducibility according to Appendix F. AOAC (2016). The recoveries were from 85.8 to 109.4% for all elements. This method could be applied for routine analysis to determine and control the elements in fish tissue samples. The contents of quantified elements in six fish samples purchased in Ho Chi Minh City were below the permitted level according to 46/2007/QD-BYT (2007). Therefore, the amount of these elements in the fish tissue are safe for human consumption.