Abstract: An inductively coupled plasma, connected to the sampling cone of a mass spectrometer, is computationally investigated. The occurrence of rotational motion of the auxiliary and carrier gas flows is studied. The effects of operating parameters, i.e., applied power and gas flow rates, as well as geometrical parameters, i.e., sampler orifice diameter and injector inlet diameter, are investigated. Our calculations predict that at higher applied power the auxiliary and carrier gas flows inside the torch move more forward to the sampling cone, which is validated experimentally for the auxiliary gas flow, by means of an Elan 6000 ICP-MS. Furthermore, an increase of the gas flow rates can also modify the occurrence of rotational motion. This is especially true for the carrier gas flow rate, which has a more pronounced effect to reduce the backward motion than the flow rates of the auxiliary and cooling gas. Moreover, a larger sampler orifice (e.g., 2 mm instead of 1 mm) reduces the backward flow of the auxiliary gas path lines. Finally, according to our model, an injector inlet of 2 mm diameter causes more rotations in the carrier gas flow than an injector inlet diameter of 1.5 mm, which can be avoided again by changing the operating parameters.