N-acetylneuraminic　acid　is　an　important　member　of　sialic　acids　which　is　a　family　of　nine-carbon　carboxylated　sugars　most　frequently　found　in　terminal　position　in　glycoconjugates.　It　was　widely　distributed　in　different　portions　of　organisms.　In　this　study,　a　method　of　ultra　performance　liquid　chromatography-tandem　mass　spectrometry　was　developed　for　the　determination　of　N-acetylneuraminic　acid　in　poultry　eggs.　The　N-acetylneuraminic　acid　was　freed　by　heating　the　materials　in　0.1　M　H2SO4　at　80　degrees　C　for　2　h.　Then,　chloroform　reagent　was　used　to　eliminate　phospholipids,　cholesterol　and　other　organic　impurities,　meanwhile,　it　was　able　to　precipitate　protein.　In　the　cleanup　step,　C18　solid　phase　extraction　columns　were　used　to　purify　the　matrix.　Determination　of　N-acetylneuraminic　acid　was　performed　with　electrospray　ionization　in　negative　ion　mode.　Chromatographic　separation　was　performed　on　a　Waters　Acquity　UPLC　BEH　C18　(100　x　2.1　mm,　1.7　mu　m)　analytical　column.　The　gradient　elution　reagent　was　acetonitrile　and　water　(containing　0.1%　formic　acid).　The　tandem　spectrometer　was　operated　in　the　Multiple　Reaction　Monitoring　mode.　The　linearity　over　of　sialic　acids　on-column　had　a　correlation　coefficient　greater　than　0.999.　The　detection　method　of　N-acetylneuraminic　acid　in　the　poultry　eggs　had　good　precision　and　acceptable　recovery.