A plasma source for a spectrometer includes a plasma torch (10) located within a waveguide or resonant cavity (40) for both the electric and the magnetic field components of a microwave electromagnetic field to excite a plasma (54). This produces a plasma (54) having a generally elliptical cross section into which sample is relatively easily injected but which still provides good thermal coupling between the plasma and the sample. The invention gives significantly improved limits of detection compared to prior art microwave induced plasma systems. The torch is preferably axially aligned with the direction of the magnetic field component and may be located within a resonant iris (32) within the waveguide or cavity (40).