Abstract: The microwave ashing-inductive coupled plasma emission spectrometry (ICP-OES ) was used to determine the content of calcium and phosphorus in infant formula. The method of microwave ashing was used to pretreatment of the infant formula. The optimization conditions were determined by orthogonal test. After the microwave ashing, the ashes were dissolved with 2 mL nitric acid solution (volume ratio was 1∶1). The ICP-OES was used to determine the content of calcium and phosphorus. The recoveries of phosphorus and calcium were 86%~104% and 87%~96%, respectively. The relative standard deviation of phosphorus and calcium were 2.5%~7.0% and 3.9%~10.0%, respectively, which could meet the detection requirements. Compared with the method of microwave digestion, microwave ashing has the advantages of shorter time, less acid, better digestion effect and no need to drive acid treatment for calcium and phosphorus in infant formula. Compared with wet digestion and dry ashing, the sample processing time was greatly reduced. The detection of important index elements in infant formula by microwave ashing combined with ICP-OES has a good application value in the quality control of infant formula.