Simultaneous analysis of major and minor elements in aquatic suspended particulate matter was investigated. The sample and the Nuclepore filter, which was used to collect suspended particulate matter, were transferred into a Teflon screw vial and mixed with aqueous ammonia. After standing, the mixture was dried, then digested with a mixed solution of perchloric, nitric and hydrofluoric acids. After drying, perchloric and nitric acids were added to the residue, and the mixture was heated to dryness. The residue was dissolved in dilute nitric acid. The solution was analyzed with inductively coupled plasma atomic emission spectrometer. Four standard reference materials were analyzed by this method. The results agreed well with the respective reference values for fourteen elements (Al, Ba, Ca, Cr, Cu, Fe, Mg, Mn, Ni, IP, Sr, Ti, V and Zn). Analytical data for K and Na, which were determined with an atomic absorption spectrometer, were also in good correspondence to the reference values. The present method is applicable also to other environmental samples such as sediment, rock, living organisms and aerosols.