A method for rapid and accurate determination of nitrofuran metabolite residues in raccoon dog was developed using ultra performance liquid chromatography-tandem mass spectrometry（UPLC-MS/MS）. The samples of raccoon dog muscle were hydrolyzed derivatization at 60 ℃ for 1 h under acidic conditions, adjusting pH 7～8, and then concentrated in water bath, and purified with n-hexane. The samples were detected by UPLC-MS/MS in positive ion mode, and quantified by internal standard method. The limit of detection（LOD） was 0.1 μg/kg,and the limit of quantification（LOQ） was 0.25 μg/kg. The correlation coefficent was greater than 0.999（r＞0.999） within 0.25～50.0μg/kg linear ranges.The recoveries of four nitrofuran metabolites at four levels in the range of 0.25～2 μg/kg were between 89.7%～108%, and the relative standard deviations（RSD） were between 1.32%～10.5%（n=6）. The method is simple, sensitive and accurate. It is suitable for the determination of nitrofuran metabolic residues in raccoon dog tissue.