The role of the "tape tea" as a low cost abuse drug is evaluated, by searching for possible inorganic and organic compounds after its preparation. Two energy sources are evaluated (conventional and microwave heating) for preparing the "tape tea" using new or used cassette (K7) or video home system (VHS) tapes. After optimizing all the inductively coupled plasma mass spectrometry (ICP-MS) conditions, the remarkable presence of Mn and Co, as well as Cr and Ni, at concentrations higher than 5 times those allowed for drinking water, makes the use of the "tape tea" plausible as a non-cost abuse drug due to some possible neurotoxic effects. Regarding the Fourier transform ion cyclotron resonance mass spectrometry (FT-ICR-MS) analysis, no evidence of any organic compound related to neurological effects was found.