In this study, by conducting simulated in vitro digestion experiments on samples, the extraction rates of several essential metal elements in some common food ingredients were determined to guide a rational and balanced diet. At the same time, taking vegetables as an example, the research investigated the impact of food preprocessing on the extraction rates of metal elements within them, demonstrating that the influence of heat treatment varies for different element extraction rates. A wet digestion system using nitric acid-hydrogen peroxide was established for seafood and vegetable samples, and an analytical method for determining Ca, Cu, Fe, Mn and Zn using inductively coupled plasma optical emission spectrometry (ICP-OES) was developed. The detection limits of the method ranged from 0.0003 mg L−1 to 0.1567 mg L−1, with RSDs between 0.004% and 7.161%. The measured contents of several important metal elements in standard substances were largely consistent with national standards, confirming the accuracy and precision of the method. Based on wet digestion, the contents of various metal elements in simulated digestive fluids were determined. The detection limits for the simulated digestion method ranged from 0.0005 mg L−1 to 0.0077 mg L−1, with RSDs between 0.001% and 8.839%, verifying the precision of the method. Consequently, the extraction rates of metal elements in the two types of samples were obtained, leading to the conclusion that vegetable samples are more easily digested compared to seafood, releasing their metal elements. Moreover, the extraction rates of different elements vary within the same type of sample, and the extraction rates of the same element also differ across different samples. For dried fruit samples, a dry ashing digestion system was established, and an analytical method for determining Ca, Cu, Fe, Mn and Zn using ICP was developed. The detection limits of this method ranged from 0.0003 mg L−1 to 0.0073 mg L−1, with RSDs between 0.001% and 1.076%, and the spiked recovery rates were between 85.43% and 105.96%, confirming the accuracy and precision of the method. Based on dry ashing digestion, the contents of various metal elements in simulated digestive fluids were measured, which led to the determination of the element extraction rates. Among these, the extraction rates for Ca, Cu, and Mn were relatively high.