Inorganic and organic mercury were determined by helium-microwave induced plasma-atomic emission spectrometry following cold vapor generation. Whereas only inorganic mercury was reduced by stannous ion in an acidic medium, both inorganic and organic mercury (total mercury) were reduced by stannous ion in the presence of cupric ion in a basic medium. Organic mercury was determined as the difference between total and inorganic mercury. Detection limits for inorganic and organic mercury were 11 and 10 pg, respectively, The accuracy of the proposed method was verified through the determination of inorganic, total and organic mercury in two marine biological standard reference materials, DORM-1 and TORT-1.