Background: Currently, it is necessary to develop analytical methods to control salbutamol, ractopamine, and clenbuterol substances in cattle meat samples with high selectivity, sensitivity and accuracy. Objectives: To develop, validate a procedure for simultaneous analysis of salbutamol, ractopamine, clenbuterol in pork, beef samples by LC-MS/MS method according to

2002/657/EC, AOAC 2002; application of the validated procedure to the analysis of meat samples. Materials and methods: Salbutamol, ractopamine, clenbuterol standards substances and pork, beef samples collected in Kien Giang province, developing a procedure for the quantification of salbutamol, ractopamine, clenbuterol by liquid chromatography tandem mass spectrometry method. Results: The suitable mass spectrometric parameters were used to quantify the fragment of salbutamol (240.09→ 148.04), ractopamine (302.14 → 164.15), clenbuterol (277.05 → 203.02); chromatographic parameters: Algilent Elipse Plus C18 column (4.6 x 150 mm; 3.5 µm), gradient elution program, flow rate 0.8 mL/min, sample injection volume 10 μL and sample injection time 8 minutes. The method was validated with a linear range of 0.5 - 40 ppb and high correlation coefficient (R² > 0.99), very good accuracy (recovery rate 87.7 – 104.4 %) and inter-day precision (RSD < 6.4 %), typical LOD and LOQ values of  0.0001 – 0.005 ppb and 0.0004 – 0.020 ppb.

Analytical result of 10 beef samples on the market, there were 04 samples found residues of salbutamol but below 0.5 ppb. Conclusion: Developed a selective, sensitive and highly accurate analytical procedure for the simultaneous quantification of salbutamol, ractopamine, and clenbuterol on the basis of cattle meat samples with analytical results on 10 market beef samples detected with 04 samples found residues of salbutamol.