A new method was established to determine 14 kinds of polychlorinated biphenyls(PCBs) and organophosphate esters(OPEs) flame retardants(including TEP，TBP，TCEP，PCB18，TCPP，PCB101，PCB153，PCB138，TPhP，TEHP，PCB180，o-TTP，m-TTP and p-TTP) in leather by solid phase extraction(SPE) coupled with gas chromatography-mass spectrometry(GC-MS).The samples were ultrasonically extracted with acetonitrile，and purified with a Florisil solid phase extracting column.Analytes were successfully separated on a DB-5MS capillary column,and detected by GC-MS in selected ion monitoring mode(SIM).Analytes were qualitatively analyzed via retention time and abundance ratio of characteristic ions，and quantified by the external standard method.14 flame retardants presented favorable linearity in the respective linear ranges，with correlation coefficients(r2) more than 0.998.The detection limits(S/N=3) ranged from 25.0 μg/kg to 50.0 μg/kg，the average recoveries(n=6) were in the range of 82.0%-112.8%，and the relative standard deviations(RSDs，n=6) were 2.1%-9.4%.The method is accurate，rapid and sensitive,and is suitable for the determination of 14 flame retardants in leather samples.