The rare earth elements play a very important role in today's manufacture and life. For their complex spectra it is difficult to determine the trace elements in rare earth element matrix. This work investigated the spectral interferences of samarium matrix on other rare earth elements with a high resolution inductively coupled plasma atomic emission spectrometer. A lots of spectrum information and spectral interferences were obtained, which are quite useful in the selection of analytical lines that free of spectral interferences and the elimination of the concomitant's interferences.