This paper studies the quantitative analysis accuracy and limit of detection(LOD) of nanoparticles enhanced laser induced breakdown spectroscopy (NELIBS).Ni II 221.648nm and Fe II 258.588nm were selected as the analytical line and internal standard element spectral line,respectively.Standard sample stainless steel 303,304,316,321,347 were used for calibration fitting,and the accuracy and limit of detection(LOD) were tested with stainless steel 310 spectral line.The results showed that Au nanoparticles(Au-NPs) could effectively enhance the spectral intensity,and the calibration curve fitting coefficient was improved by action of Au-NPs.Compared with LIBS,the detection concentration of stainless steel 310 sample was more accurate under the action of Au-NPs,and the LOD of Ni element was reduced by 1.98 times.