Benzo (α) pyrene （B (α) P）content in foods was determined by MAE-LC-MS/MS.The samples were pre-treated by MAE, separated by reversed-phase column, with mobile phase acetonitrile-water (70∶30, V/V), flow rate 0.2 mL/min, detected by series triple quadrupole electrospray positive ion MRM mode, taken B (α) P 252.3→224.3, B (α) P-d12 264.4→232.4 as quantitative ion pair, quantitated them by B (α) P-d12 internal standard. The result showed that B (α) P detection limit was 0.01 μg/kg, the linear range of standard curve was 0~10 μg/mL, the correlation coefficient was 0.999 9 , good precision:RSD within day<0.5% , RSD between days<1%, recovery rate 97%~103 %. The method can be used to determine B (α) P content in foods.