A procedure for the simultaneous determination of arsenic, selenium and mercury in foodstuffs has been developed. After a two-step microwave-assisted wet digestion in closed vessels, using concentrated nitric acid and hydrogen peroxide, the solution was analysed by inductively coupled plasma multichannel-based emission spectrometry using chemical vapour generation as the sample introduction system. All steps of the procedure, such as solid sample dissolution, pre-reduction to the suitable oxidation state, vapor generation, transport and atomization have been designed and optimised taking into account the concomitant presence of all the analytes considered. Temporal variation of analytical signals as well as interfering effects due to transition elements were also studied. Under the optimised operating conditions, the achieved detection limits for the simultaneous determination of arsenic, selenium and mercury in foodstuffs were 0.006, 0.023 and 0.018 microg g(-1), respectively, allowing their determination in real samples. Precision of the analytical procedure was 6.8% for arsenic, 5.2% for selenium and 7.7% for mercury (n=7). The accuracy and reliability of the method was verified by the analysis of both standard reference materials (rice flour and spinach leaves) and real samples (natural and Se-enriched rice).