A rapid method of microwave assisted digestion-inductively coupled plasma mass spectrometry was established to simultaneously determine 24 inorganic elements in tobacco leaves, including Na, Mg, Ti, V, Cr, Mn, Fe, Co, Ni, Cu, Zn, As, Se, Sr, Mo, Ag, Cd, Sn, Cs, Ba, Hg, Tl, Pb and Th. The relative standard deviations (RSD) of test procedure for analyzed elements are from 1.28 to 9.18%. The recoveries and limits of detection (LOD) are in the range of 85.16~114.7% and 0.3979 ng/L~1.725 µg/L, respectively. Applying this method, 85 kinds of tobacco samples from different regions in China were measured. It was shown that the levels of the 24 elements in the tobacco leaf vary more significantly according to type and region.