Laser-induced breakdown spectroscopy (LIBS) provides a technique to directly determine metals in viscous liquids and especially in lubricating oils. A specific laser ablation configuration of a thin layer of oil applied on the surface of a pure aluminum target was used to evaluate the analytical figures of merit of LIES for elemental analysis of lubricating oils. Among the analyzed oils, there were a certified 75cSt blank mineral oil, 8 virgin lubricating oils (synthetic, semi-synthetic, or mineral and of 2 different manufacturers), 5 used oils (corresponding to 5 among the 8 virgin oils), and a cooking oil. The certified blank oil and 4 virgin lubricating oils were spiked with metallo-organic standards to obtain laboratory reference samples with different oil matrix. We first established calibration curves for 3 elements, Fe, Cr, Ni, with the 5 sets of laboratory reference samples in order to evaluate the matrix effect by the comparison among the different oils. Our results show that generalized calibration curves can be built for the 3 analyzed elements by merging the measured line intensities of the 5 sets of spiked oil samples. Such merged calibration curves with good correlation of the merged data are only possible if no significant matrix effect affects the measurements of the different oils. In the second step, we spiked the remaining 4 virgin oils and the cooking oils with Fe, Cr and Ni. The accuracy and the precision of the concentration determination in these prepared oils were then evaluated using the generalized calibration curves. The concentrations of metallic elements in the 5 used lubricating oils were finally determined.