Objective: To develop and validate an LC-MS/MS method for the simultaneous determination of tri-Et phosphate and di-Et phosphite in incadronate disodium.Methods: A WATERS ACQUITY♂UPLC HSS C_(18) column(30 mmx2. 1 mm, 1. 8 μm) was used, and the column temperature was set at 35 °C .The mobile phase consisted of 0. 1% formic acid water solution and acetonitrile(7: 3, V/V), the flow rate was 0. 5 mL·min∼(-1), and the injection volume was 1 μl.By an MRM scanning mode, the quant. ion of tri-Et phosphate and di-Et phosphite was m/z 127. 1 and m/z 111. 1, resp.Results: The linear range of tri-Et phosphate and di-Et phosphite was 1. 00-200. 00 ng·ml∼(-1)(r= 0. 999 7) and 3. 30-200. 00 ng·ml∼(-1)(r= 0. 999 9), resp.All the validation parameters for the method including specificity, repeatability, intermediate precision, accuracy, solution stability and durability were within the rangs of the corresponding guidelines in Chinese Pharmacopoeia(2020 edition).Conclusion: The LC-MS/MS method has the advantages of high accuracy, good repeatability and promising durability.It can be used for the simultaneous determination of tri-Et phosphate and di-Et phosphite in incadronate disodium.