A confirmative method has been developed to determine imidocarb(IMD) residues in edible tissues and milk of bovine by high-performance liquid chromatography(HPLC).The tissues and milk were first hydrolyzed by β-glucosidase. The tissues were extracted with hydrochloric acid, ultrasonicated and back-extracted with extract while the milk was extracted with extract only. The mobile phase was acetonitrile and 1-pentansulfonic acid sodium salt solution. The analyte was detected by UV absorptive spectroscopy after separation by C₁₈ column. The range of linearity was 0.01-10.00 μg/mL; the relevant coefficient was more than 0.999. The limit of detection (LOD) was 0.01 μg/g, and the limit of qualification(LOQ) was 0.02 μg/ g. Mean recoveries from bovine tissues and milk fortified at LOQ, MRL(the maximum residue limit) and 2MRL were from 80.02%-114.72%, whereas the corresponding RSDs were from 0.83%-12.69%. In conclusion, the established method is simple, sensitive and reproducible for the determination of imidocarb residues in edible tissues and milk of bovine.