A method for the determination of trace gold by inductively coupled plasma atomic emission spectrometry (ICP-AES) in mine sample was proposed. The instrument parameters were optimized and the media of solution and interferences were studied systemically. The results showed that in less than 10%(φ) aqua regia medium, the acids had no influences on the determination, and after removing common cations in mineral samples by using 10% hydrochloric acid(φ), the residual matrix elements had no effect on the determination of Au with ICP-AES. The silicon in samples had serious spectral interference to Au 208.2 nm, and the spectral interference was corrected with interference coefficient using the 251.6 nm silicon line. With 10% HCl to remove the matrix and interference correction coefficient to eliminate the interference of silicon, trace gold in high-sulfur tailings samples was determined, the result was identical with the reference values by the method of enrichment with activated carbon-atomic absorption spectrometry. Under the experimental conditions, the detection limit for gold in mine sample was 0.10 g·t-1.