A residue analytical method for the determination of flumetsulam in wheat and soil was developed using gas chromatography with electron capture detector (GC-ECD). The limit of detection of the analytical method was 0.001 ng, and the limit of quantification was 0.005, 0.01 mg/kg for soil and wheat grain, respectively. The mean recoveries from soil and wheat ranged from 83.85 % to 107.2 % with average relative standard deviation ranging from 1.87 % to 8.09 %. The method was successfully applied to determine the residual level and dissipation rate of flumetsulam in the soil and wheat. The half-life in soil was 23.1 days with a dissipation rate of 69 % over 35 days. At harvest time, the residue levels of flumetsulam in wheat grain and soil from high dosage plot were 0.031 and 0.045 mg/kg, respectively. The flumetsulam residues could not be detected from low dosage plot. Direct confirmation of the analyte in real samples was achieved by GC-ECD.