Micro (nano) plastics, MNPLs, have become emerging particulate human-made pollutants, and quickly become the fields of increasing concern of the public. Due to the lack of analytical technology with sufficient sensitivity and selectivity, it is difficult to fully detect and determine the characteristics of MNPLs in the environment and biological matrix. Atomic spectrometry has many advantages, such as low detection limit and high sensitivity, and shows great potential in the analysis of MNPLs. However, there is a lack of systematic summary in this field at present in order to give full play to its advantages in the analysis of plastics. In this review, the whole process of analyzing MNPLs in complex matrix based on various atomic spectroscopy techniques have been discussed, including sample labeled, treatment, purification, and detection. Furthermore, the application of atomic spectrometry in tracing the source of MNPLs in the environment, in situ identification and classification, analysis surface morphology and functional groups changes during aging process, assessments of environmental ecological risk assessment and toxicological effects were addressed aiming to improve our understanding on the environmental fate and transport of the fragments. Finally, future outlooks and research directions have been recommended based on the existing research gaps in the area.