Major and trace element in seven different kinds of milk powder were studied. The concentration of 24 elements were determined by ICP OES method, from these elements 9 elements determined by INAA. The determination of trace element contents of foodstuffs, especially milk as daily drink for all peoples age which being a complex food has great importance. The elemental analysis of milk is important both as an indicator of environmental contamination and because milk is a significant pathway for toxic metal intake and a source of essential nutrients for humans. The major elements are Ca, K, Mg, Na, P and S. While trace element are B, Ba, Co, Cr, Cu, Fe, Li, Mn, Mo, Ni, Sb, Se, Sn, Sr, V, W and Zn. ICP OES technique is shown to be a powerful tool for trace determinations in powder samples. This is shown by its use for analysis of a series of the milk powders mentioned and comparative results of other direct technique such as instrumental neutron activation analysis. Analysis of both standard reference material A 11 milk powder and NBS Orchard leaves for quality accurance had been completed, and used for a relative method calculate. The importance of the major and trace elements to human health was discussed. Major and trace element in seven different kinds of milk powder were studied. The concentration of 24 elements were determined by ICP OES method, from these elements 9 elements determined by INAA. The determination of trace element contents of foodstuffs, especially milk as daily drink for all peoples age which is being complex food has great importance. The elemental analysis of milk is important both an an indicator of environmental contamination and because milk is a significant pathway for toxic metal intake and a source of essential nutrients for humans. Ca, K, Mg, Na, P and S. While trace elements are B, Ba, Co, Cr, Cu, Fe, Li, Mn, Mo, Ni, Sb, Se, Sn, Sr, V, W and Zn. ICP OES technique is shown to be a for tool for trace determinations in powder samples. This is shown by its use for analysis of a series of the milk powders mentioned and comparative results of other direct techniques such as instrumental neutron activation analysis. Analysis o f both standard reference material A 11 milk powder and NBS Orchard leaves for quality accurance had been completed, and used for a relative method calculate. The importance of the major and trace elements to human health was discussed.