This paper describes a method for quantitative analysis of rare earth metals such as Nd, Dy, Pr, Tb in permanent magnets. In order to analyze the specimen, three factors were considered; 1) preparation of specimen, 2) dissolution conditions 3) reduction of spectral interference between target elements and the others. As a result, we could obtain reasonable calibration curves and data in each element. All the procedures described in this paper will be used as a standard method for analyzing rare earth elements in permanent magnets.