The present review provides an overview on recent development and capabilities of inductively coupled plasma mass spectrometry (ICP-MS) technique which allows the determination of elements and isotopes from the biological tissues and related materials with the spatial resolution which typically ranges from 10 to 100 μm. The outstanding properties such as high sensitivity (ranging, ppt–ppq), relative salt tolerance, compound-independent element response and highest quantitation accuracy leads to an unchallenged performance of ICP MS in its efficiency in detection, identification and quantification of trace elements. The elements that are detected are mostly ‘‘trace’’ and can be analyzed from both body tissues and body fluids. The accurate determination of elemental distribution in neurodegenerative diseases like Alzheimer’s disease, Parkinson’s disease, etc., helps in the better understanding of the particular diseases. ICP-MS can be applied also in environmental and bioanalytical fields when coupled/combined with different separation techniques for the quantitative determinations.