In order to explore the accumulation characteristics of elements in tissues and organs including brain, heart, liver, lung, kidney, stomach, intestine, testicle, muscle and skin of a dead Yangtze finless porpoise (Neophocaena asiaeorientalis asiaeorientalis), which was found in AnQing section of Yangtze River on September 12, 2017, we investigated the concentration of 12 elements(K, Ca, Na, Mg, Co, Fe, Cu, Zn, Pb, Cd, Hg, As) by inductively coupled plasma optical emission spectrometer(ICP-OES).The results show that elements exhibit differential accumulation characteristics in different tissues and organs, which are similar to the accumulation characteristics in aquatic mammals. These cumulative features may be related to the specific functions of tissues and organs. The accumulation rule of the constant elements and trace elements in the cetacean is the same: Na > K > Ca > Fe > Mg > Zn > Cu > Co, and there is no significant difference due to the change of environmental conditions. Additionally, the content of toxic elements Pb and As in various tissues and organs of AQJT20170912 is relatively high, which may be related to the element background of the habitat environment and should be paid attention to.