Milk is considered as complete food as it provides all essential macro and micronutrients. Macronutrients consist of protein, carbohydrate and lipids, whereas micronutrients consist of elements, vitamins and enzymes.Milk as an excretion of the mammary gland can carry numerous xenobiotic substances that constitute a technological risk factor for milk and milk products. Toxic elements like Arsenic (As), Cadmium (Cd), Lead (Pb) and Mercury (Hg) have caused adverse effects on human health. These can be transferred from contaminated soil to plants and grass, causing accumulation of these toxic metals in cattle, but also in humans consuming milk. Milk processing may also cause contamination of milk products with toxic elements. The objective of this study is to develop a sensitive, selective, accurate and reliable method using Shimadzu ICPMS-2030 to determine the risk of toxic heavy metals in milk product.