The invention relates to a pretreatment method for wooden toy samples and a method for determining the content of wood preservatives. The pretreatment method is used to pretreat the toy samples, and then the organic phase is taken into a gas chromatography-mass spectrometer for measurement, and finally the obtained chromatographic The peak area of the peak is plotted on the ordinate, and the corresponding preservative content is plotted on the abscissa to draw a standard working curve. Wood preservatives that can be accurately and effectively detected include 2,4-dichlorophenol, 2,4,6-trichlorophenol, 2,4,5-trichlorophenol, 2,3,4,6-tetrachlorophenol, Lindane, pentachlorophenol, permethrin, cyfluthrin, cypermethrin, deltamethrin. The method for the determination of wood preservatives in toys was developed for the first time, which filled the technical gap; the solid-phase extraction method can be used to detect multiple samples in parallel; and the commonly used detection device (gas chromatography-mass spectrometer) is used, and the method is easy to popularize.