A method for the determination of 38 elements in soil by microwave digestion-inductively coupled plasma mass spectrometry with HNO^3-HF was proposed. The samples were completed decomposed by a mixture acid of 3 mL HNO^3- and 1.5 mL HF in microwave digestion tubes for 0.1000 g of sample. Taking 72Ge，103Rh，187Re as the mixed internal standard elements，using He collision mode to eliminate the interference of polyatomic ions，the sample solution was directly determined by inductively coupled plasma mass spectrometry(ICP-MS). Under the optimized conditions，the certified reference materials of geological samples were determined，the calibration curves were obtained with correlation coefficients above 0.9996，the limits of detection of the method were 0.004-0.6 μg/g. The determined values were in good agreement with the certified values. The standard deviations of the method were 0.91%-6.0% and the accuracy was not higher than 0.08. This method can meet the requirements for the geological samples.