A high-accuracy measurement technique for determining potassium and selenium in human serum was developed by using two-step Isotope Dilution Inductively Coupled Plasma-Mass Spectrometry (ICPMS) in this research. A more accessible method of the quadrupole ICPMS was employed in this research to achieve an equally high accuracy which had been achieved by a much more expensive method, namely, high-resolution sector field ICPMS (SF-ICPMS), with a comparatively easy and simple operation. In addition, we have evaluated the uncertainty of this method. The results showed that the determination limits of potassium and selenium in serum were 0.8 mg/kg and 2.7 μg/kg, respectively, and the precision for both measurements was lower than 0.2% and 0.7%. The measurement, when employed to measure potassium and selenium in standard materials NIST956D, NIST909C, and GBW09152, had caused a maximum deviation of less than 0.9%, within the stated uncertainty range of standard materials. The RELA international inter-laboratory comparisons of potassium in serum in 2018 conducted by our laboratory also yielded a satisfactory result.
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