Fire assay is the most common technique for the determination of gold and other precious metals in rocks and ore samples, it is generally an accurate technique. However, with the development of modern laboratory techniques such as Inductively Coupled Plasma – Optical Emission Spectrometry (ICP – OES) and Inductively Coupled Plasma – Mass Spectrometry (ICP – MS), ICP’s methods have become available which are rapid methods for the determination of small concentrations of gold in rocks and ore samples. A simple analytical method for the determination of gold in ore samples using ICP – OES is reported, the interference effect of the other elements have been studied on two wavelengths of gold 242.795 nm. and 267.595 nm. with detection limits 10 ppb and 5 ppb respectively. The results show that this method can be successfully applied with an error about 7.6% in ore sample. This method is fast, consumes small amount of sample compared with fire assay.