On the basis of consulting the home and abroad literatures in recent years, the research progress in the method of laser ablation solid sampling to the inductively coupled plasma source and its application in the analysis of material compositions are described, The present paper emphatically reviewed the influence of the laser-beam properties (output wavelength, pulse duration, repetition frequency, energy density) and atmosphere gases (helium and argon) on the sample ablation process, and discussed the functions of the laser ablation chamber, aerosol transmission pipelines, and sample introduction devices improved in the process of the evaporated material transferring to the inductively coupled plasma source. Getting small uniform aerosol particles and transporting the ablated materials to the inductively coupled plasma source efficiently and steadily are the key points to make laser ablation solid sampling technique more perfect, and the elements fractionation and evaporation deposition are important influence factors for the analysis performance. As a practical example, the application of laser ablation solid sampling inductively coupled plasma atomic emission spectrometry/mass spectrometry in the analysis of metal, glass, organic substance, and other samples was also discussed. The accuracy, precision, detection limits, and sensitivity of the analysis method were briefly reviewed.