Three sample preparation methods (dilution, microwave digestion and ethanol addition) were evaluated for the determination of Se in human plasma using magnetic sector inductively coupled plasma mass spectrometry (ICP-MS). A number of instrumental parameters were also considered, namely the choice of internal standard (Sc, Rh, In) and pre-defined spectral resolution (m/dm =300 (low resolution, LR) and =7500 (high resolution, HR)). The isotopes 77Se and 82Se were selected for analysis avoiding the major and unresolvable Ar dimer interferences associated with other Se isotopes. Ethanol addition was found to be the most suitable and reliable sample preparation method. The optimum ethanol concentration for a 1+9 dilution of the plasma sample was 0.5% (v/v). Indium or Sc were selected over Rh as internal standards as Seronorm Level 1 target values were achieved at lower concentrations of ethanol modifier. Representative ICP-MS detection limits for this method using 77Se(HR) and 82Se(HR), were 0.1 and 0.2 ug/1-l. Accurate analysis of Se in Seronorm Level 1 (MI0181) was found using either 77Se or 82Se and HR (86+/-5 and 83+/-5 ug/1-l respectively, n=5, In internal standard, target value=83+/-6 ug/1-l). Although offering improved precision (e.g. 82Se LR: 0-3% versus HR: 1-6%), accurate results were only obtained with LR for the Seronorm Level 1 sample when using 82Se (86+/-1 ug/1-l). The major 40Ar37Cl interference precluded accurate Se analysis using 77Se and LR for all samples considered. Reliable Se concentrations were only found for a "real" pooled sample when using 82Se(HR), in part a result of non-negligible and unresolved 81Br1H interference when using LR. Consistently elevated Se concentrations were found under all conditions when Seronorm Level 2 (NO0371) was analysed. These results were confirmed by independent GF-AAS analysis. Magnetic sector ICP-MS with 82Se(HR), in combination with the ethanol addition sample preparation method, was used for the analysis of Se in human plasma samples as part of a small pilot study. Average measured selenium concentrations were 102+/-18 ug/1-l (n=18).