Recently, the restriction of heavy metal content in paper materials is reinforced in all over the world, specially in EU. Nevertheless, the pre-treatment method for detecting heavy metals in paper materials is not developed until now. This study has been carried out to evaluate the efficiency of heavy metal detection in paper materials with different pre-treatment method by extraction and wet decomposition. It was concluded that more efficient pre-treatment method for detection of heavy metal content in paper materials was open digestion. The heavy metal contents by open digestion method is higher than those by extraction method, and the recovery rate of open digestion method was 98~100%.