嬰幼兒食品可作為母乳之替代品或幼兒成長所需補給品，因嬰幼兒處於發育階段，消化器官尚未發展完全，故避免嬰幼兒曝露於遭重金屬污染之食品更顯重要。本研究除依衛生福利部「食品中污染物質及毒素衛生標準」建立嬰幼兒食品中鉛及鎘之檢驗方法，另納入汞及砷2種常見有害元素進行方法評估。檢驗方法以微波輔助酸消化，搭配多重內標校正，檢量線模擬檢液酸含量，以10%硝酸溶液配製標準曲線並以感應耦合電漿質譜儀執行分析。標準曲線範圍為0－20 ng/mL，判定係數皆可達0.999以上；添加回收試驗部分，選擇目標分析元素含量低之嬰幼兒食品作為空白檢體，於各基質中分別添加0.001－0.016 mg/kg之各重金屬元素，鎘、鉛及汞之平均回收率介於71.9－111.3%，變異係數介於0.9－16.7%，皆符合臺灣食品藥物管理署之「食品化學檢驗方法之確效規範」。本檢驗方法之定量極限，粉狀檢體鎘為0.004 mg/kg，鉛及汞皆為0.008 mg/kg；液狀檢體鎘及汞皆為0.001 mg/kg，鉛則為0.002 mg/kg；砷元素分析部分，因需另於檢液及標準溶液中添加1%異丙醇來改善嬰幼兒食品中之碳殘留問題，故未納入本研究同步分析元素。另檢驗市售嬰幼兒食品檢體8件，結果皆符合臺灣限量標準。本方法流程簡單，可應用於嬰幼兒食品中重金屬檢驗，並已於111年公布為公告檢驗方法，供外界參考使用。

Baby foods can be used as breastmilk substitutes or as supplements for the growth of the baby. Since infants and young children are in the development stage and their digestive system is not yet fully developed, it is particularly important to prevent them from contacting foods contaminated with heavy metals. This study developed an analytical method of Cd and Pb in baby foods according to the "Sanitation Standards for Contaminants and Toxins in Food" stipulated by the Taiwan Ministry of Health and Welfare, and included Hg and As, two common harmful elements. The method developed in this study included the use of microwave-assisted acid digestion of samples, calibration with multi-internal standards, and detection by the inductively coupled plasma mass spectrometer (ICP-MS). To simulate the sample solution's acid content, standards were formulated with 10% nitric acid to establish the standard curves. The linear range of the standard curves was between 0 to 20 ng/mL and each coefficient of the determination was greater than 0.999. The recovery test was performed by spiking the target elements at 0.001 to 0.016 mg/kg into the blank sample (with lower level of the target elements). The average recoveries for Cd, Pb, and Hg were between 71.9 to 111.3%, and the coefficients of variation were between 0.9 to 16.7%. The results all met the "Guidelines for the Validation of Food Chemical Testing Methods" published by the Taiwan Food and Drug Administration. The limit of quantification (LOQ) of Cd in powder matrices was 0.004 mg/kg, and those of Pb and Hg were both 0.008 mg/kg. In liquid matrices, the LOQ of Cd and Hg were both 0.001 mg/kg and that of Pb was 0.002 mg/kg. The effect of residual carbon content (RCC) on As was additionally corrected by adding 1% isopropanol to the sample solution and standard solutions, so this element was not included for simultaneous analysis in this study. The analytical results of eight commercial baby foods all met the Taiwan's regulation. The method developed in this study is simple and suitable for detecting heavy metals in baby foods and was announced as an official method for public use.