A flow injection system with anion exchange resin minicolumns was coupled with dynamic reaction cell (DRCtrade mark) ICP-MS for the determination and speciation of selenite and selenate at sub mugL(-1) levels. The charged selenate and uncharged selenite were separated on the first resin column in which only selenate was retained. The unretained selenite was then deprotonated with alkaline solution, and the resulting anionic selenite species was collected on the second column serially connected downstream. By setting a sample loop, total selenium can be determined together with selenite and selenate. The selenium species was eluted by nitric acid and carried to DRCtrade mark ICP-MS for their detection. Using ammonia as reaction gas, the detection of (78)Se was improved. The enrichment factor was 20 for 10mL of sample. The standard deviations (n=5) of peak heights were 4.9%, 4.1%, and 7.0% for a 5.0x10(-2)mugL(-1) selenite and selenate, and total Se, respectively. The calibration graphs were linear from 2.0x10(-2) to 1.0mugL(-1) selenite and selenate. And, the linearity for total selenium was good in the range of 10.0x10(-2) to 1.0mugL(-1). The proposed method has been demonstrated for the application to natural and bottled drinking water samples.