The paper first discusses the REE characteristics of different parts of the mantle plume and mantle matrix in the Emei igneous province. Then the REE abundance of the mantle matrix，the tail and corona of the mantle plume， are estimated according to the REE abundance structure，the REE characteristics and differences of the picrite and peridotite，the lower limit of the REE abundance range in the basalts（composition of which is close to that of the primary magma）， respectively. And the paper also makes a discussion on the possible spatial rela tion of the mantle plume and the mantle matrix，and on the evidence to decide the location.