Trace elements in microliter quantities of aqueous solutions were analysed by direct liquid ablation using an 193 nm excimer with an inductively coupled plasma mass spectrometer (ICP-MS). Fractionation resulting from splashing and evaporation can be minimised by covering the liquid surface with a thin plastic film, through which a 20 mu m hole is drilled with the laser. Particle-size distribution and oxide formation in the plasma resulting from the direct liquid ablation are similar to those generated by solid ablation. The ICP-MS response in cps/ppm is approximately 100 x higher for the direct ablation, but is proportional to the response from solid ablation, within an accuracy < 15% for most trace elements in NIST 610 and NIST 612 glass standards. A matrix load up to 2.5 wt.-% NaCl in the solution does not affect the proportionality of trace element responses. Thus, direct liquid ablation is not only suited for analysing small volumes of complex aqueous solutions (e.g., the quantitative microanalysis of fluid inclusions in minerals), but also provides a new approach for calibrating laser ablation ICP-MS microanalysis of solids.