A micro laser ablation system for the elemental analysis of a small area down to several microns in diameter was constructed, and its performance was investigated in combination with an inductively coupled plasma (ICP) mass spectrometry technique. A Q-switched, low-power Nd-YAG laser was used to ablate the samples. The products formed by laser ablation processes were trapped on a filter and then examined by scanning electron microscope. Entrainment and transport of ablated particulates were evaluated experimentally, and the detection limits for elements in an alloy sample were determined.