During an inventive laser ablation ICP-MS analysis method, solid matter samples (39) are examined in a frozen initial state. To this end, the sample chamber (2) as well as the carrier gas stream (12), which transports the ablated sample particles into the plasma (ICP-MS), are cooled to low temperatures (TK). The physical conservation, especially of ice samples (3), results in obtaining a particularly high local resolution and thus a high time resolution since their annual layers often remain preserved. An advantageous device (1) is provided with an insulated chamber (2) that can be cooled and with a simple circulating cooling device (17). The laser ablation analysis method can be used for all freezable sample materials used in mass spectrometry.