OBJECTIVE To develop a simple, fast and sensitive analytical method based on isotope dilution-headspace gas chromatography-mass spectrometry for the determination of 1, 4-dioxane residue in the aerosol cosmetics. METHODS Sample was successive weighed and dissolved in 1, 3-dimehyl-2-imidazolidinone(DMI)solvent and isotope internal standard was added. Then transfered to a 20 mL headspace vial. The headspace vial was sealed and extracted 15 min by ultrasonic-assisted extraction. After separated by HP-5 MS fused silica capillary column(30 m×25 mm, 0. 25 μm), the compound was analyzed by gas chromatography-mass spectrometry in selected ion monitoring mode(GC-MS-SIM) and quantified by internal standard method. RESULTS There were good linear correlations with R~2 no less than 0. 999 in the range of 1. 0-100 mg/kg. The limit of detection(LOD) of this method was 0. 3 mg/kg. At 0. 3, 1. 0, 5. 0 and 30 mg/kg four added concentration, recovery for five kinds of aerosol cosmetic were all between 91. 4% and 104. 2%. The relative standard deviations(RSDs) were 1. 5%-6. 3% and 1. 7%-6. 4%(n=6), respectively. CONCLUSIONS The developed method has proved convenient, time-saving, accurate and sensitive and suited for determination 1, 4-dioxane in aerosol cosmetic.