The moderate power (500 W) Microwave Induced Plasma was generated with helium gas and was used for the direct analysis of aqueous samples. Usually, the helium plasma obtained with a modified Beenakker type cavity forms a cylindrical one. Though, by the careful controls of gas flows, a "toroidal" shape plasma could be made but its analytical performances were found to be worse. Using the glass frit nebuliser, the detection limits for metal ions obtained were around 10~100 ppb and that for chloride was about 50ppm.