Abstract:High performance liquid Chromatography-Inductively Coupled plasma mass spectrometry tandem(HPLC-ICP-MS/MS) method was established to determine the content of sulfur dioxide in food. Experimental parameters such as the target substance for sulfur dioxide detection and the gas flow rate in the collision cell were determined through testing. At the same time, the experimental conditions of formaldehyde absorption liquid mass concentration, injection volume, mobile phase pH value and concentration, and mobile phase flow rate were optimized. The results showed that there was a good linear relationship between the response signal of the analyte and the concentration of sulfur dioxide within the range of 0.0~20.0 mg·L-1 (R2=0.9999). The background equivalent concentration (BEC) was 7.4 μg·L-1, the detection limit was 3 mg·kg-1, and the quantification limit was 9 mg·kg-1. This method can accurately determine the residual sulfur dioxide in wine, pickled vegetables, and dried fruits. The recovery rates of different concentration samples based on yeast extract ranged from 93.0% to 105.9%, with relative standard deviations (RSD) below 5%. This method effectively overcomes complex matrix interference, shortens inspection time, and focuses on enhancing the applicability, accuracy, and sensitivity of the method, achieving precise determination of sulfur dioxide residues in food, providing efficient and convenient technical support for daily supervision, and helping to build a more complete food safety guarantee system.