This thesis presented an important study towards the mineral content of both dry and wet commercial cat foods available in Malaysia. Both dry and wet cat foods were classified into three brands: Premium, Regular and Cheap based on their market commercial value. The selected minerals analyzed were Calcium (Ca), Phosphorus (P) and Magnesium (Mg). These minerals were playing important role towards the cats' health. This research was divided into three parts. First part was to determine the selected mineral content of both dry and wet cat foods using the Inductively Coupled Plasma Mass Spectrometry (ICP-MS). Second part was to compare the mineral content of both dry and wet cat foods with the standard recommended by Association of American Feed Control Officials (AAFCO). Third part was to determine the quality of the cat foods based on the mineral content in the cat foods. The results indicated that mineral contents in Premium, Regular and Cheap cat foods differ significantly. Mineral contents in dry cat foods complied with the standard recommended by AAFCO whereas mineral contents in wet cat foods were not. Premium brand of dry cat food was well controlled in its Ca : P ratio compared to Regular and Cheap cat foods as well as wet cat foods.