This study was conducted to evaluate the percentage of calcium concentration in bones, utilising bovine leg and rib bones. The Nd:YAG pulsed laser (1064 nm) was used to generate plasma from experimental alloys and bones. Three combinations of calcium/lead alloys were made up in order to create calibration (standard) curve. The concentrations of calcium-lead in the experimental alloys were 0.01g:5.99g, 0.1g:5.9g and 1g:5g respectively. The calcium percentage in these alloys was 0.16%, 1.6% and 16%. The data showed that the highest peak of calcium spectra were observed at 393.366 nm among the other wavelengths, which were 443.496, 445.478, 526.555, 527.027, 616.217 and 643.907 nm. Therefore, the calcium bone spectra were analysed at 393.366 nm wavelength. The calcium percentage in the bovine leg was 19% whilst the rib calcium percentage was 13.6% following laser exposure. The findings demonstrated that calculated calcium by LIBS is similar to the calcium percentage in the skeleton. The results suggested that LIBS method is a very accurate and easy way to measure and estimate the calcium concentration in bones precisely.