The enzyme terminal deoxynucleotidyl transferase (TdT) exhibits significant activity in various leukemia cells, including human acute lymphoblastic leukemia cells (CCRF). It demonstrates substantial potential as a diagnostic biomarker for acute lymphoblastic leukemia (ALL). Herein, a highly sensitive method for the homogeneous quantification of TdT and CCRF cells, without the need for labeling or separation, was established based on inductively coupled plasma mass spectrometry (ICP-MS). The simple sensor relied on the TdT-induced polymerization process, lengthening the DNA strand and producing large amounts of the by-product phosphates of pyrophosphate (PPi). The PPi formed complexes with Cu²⁺, altering its morphology in homogeneous systems. The remaining Cu²⁺ competed with Hg²⁺ in consuming ascorbic acid (AA) through the pre-reduction of Hg²⁺, affecting the ICP-MS signal of Hg²⁺. Under optimal conditions, this approach exhibited excellent specificity and ultrahigh sensitivity, with limits of detection (LODs) as low as 0.05 U/L for TdT and 5 cells/mL for CCRF cells, respectively. The proposed method offers significant advantages, including high sensitivity and precision, operation at room temperature without the involvement of proteases, and the ability to accurately quantify in complex biological matrices. Consequently, the proposed method shows great promise as a valuable tool for TdT-related biological research and leukemia diagnosis.