Contents of elements related to reducing blood sugar (ERBS) in several kinds of green tea of Wuyuan county, their tea infusion extracted by warm water and boiling water and tea polysaccharide (TP) were determined by ICP-MS, after the samples were digested with acids by microwave method. The relation between the amount of ERBS and tea quality and the relation between the content of ERBS in TP and the total content in tea were discussed. The results showed that the amounts of ERBS in tea and TP are different in various samples. The amount of ERBS in TP extracted from coarse tea was higher than that from fresh tea. The percentage of certain ERBS in TP accounting for the ERBS in tea ranged from 0.03% to 9.57%. As to the total ERBS in TP extracted from Mt. Zhang super grade tea and grade 5 tea, the percentages were 1.11% and 2.10% respectively. As to Mt. Gu old tea, it was 0.85%. The results could provide data for selecting tea material used to extracting tea polysaccharide and for studying the mechanism of reducing blood sugar.