In order to increase the intensity of inductively coupled plasma radiation and reduce the detection limit of analysis, the experiment studied on the change of surface tension and viscosity of the water samples which were processed by the ultrasonic cavitation, meanwhile the influence of cavitation effect to samples’ spectral intensity and signal-to-background ratio was researched. The experimental results showed that the surface tension and viscosity of sample solution initially decreased and then increased as the ultrasonic power and cavitation time monotonously increased, and the minimum value could be achieved at the ultrasonic power of 50W and the cavitation time of 15 minutes. Under the best experiment condition (the ultrasonic power of 50W and the cavitation time of 15 min), the results revealed that the spectral lines intensity of element Al, Cd, Mn, Ni, Pb and Zn were increased around 56.73％, 57.23％, 44.57％, 43.20%, 39.04％ and 40.19％ than that without cavitation treatment, spectral signal-background ratio increased about 61.54％, 64.86％, 40.95％, 52.27%, 37.84％ and 40.84％, respectively. Thus it can be seen that cavitation-processed water solution can improve the quality of Inductively Coupled Plasma-atomic emission spectrum.