In this report, the deposition of mineral elements in roots and leaves of Sugi (Chtryptomeria japonica D. Dan) were qualitatively and quantitatively determined by the spectrochemical analysis. The samples were cultured in several conditions : (I) in nursery soil; (II) hydroponics; and (III) Okayama municipal service water. We used two methods which were dry-ashing process and wet-ashing process, as the treatment of samples in qualitative analysis, in the former samples were ashed at temperature lowered to 450℃ in an electric muffle furnace and in the latter samples were treated with H2SO4+HNO3, supplemented by ε0％ HClO4. In quantitative analysis we used only dry-ashing samples so far and have determined elements such as Boron, Calcium, Manganese, Magnesium, and Phosphorus by internal standard method, using Cadmium as the internal standard element and pure carbon powder as spectroscopic buffer. The conditions of sparking and photographing and the composition of standard samples are listed in Table 4 and 6. The results of quantitative analysis are shown in Table 7 and 8, and it may be summarized as follows : 1) The amounts of five elements contained withi nleaves and roots were mentione d below; Ca>Mg>P>Mn>B. 2) The amounts of mineral elements were different with culture conditions I, II and III; Leaves…I>II>III Roots (B, Mn, Mg and P)…I>II>III 3) The deposition of mineral elements in nursery cultured samples were larger in leaves than roots, but water cultured samples were a little different between leaves and roots.