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A new method for solid-phase extraction and preconcentration of trace amounts Hg(II) from environmental samples was developed by using sodium dodecyle sulphate-coated magnetite nanoparticles (SDS-coated Fe₃O₄ NPs) as a new extractant. The procedure is based on the adsorption of the analyte, as mercury-Michler's thioketone [Hg₂(TMK)₄]²⁺ complex on the negatively charged surface of the SDS-coated Fe₃O₄ NPs and then elution of the preconcentrated mercury from the surface of the SDS-coated Fe₃O₄ NPs prior to its determination by flow injection inductively coupled plasma-optical emission spectrometry. The effects of pH, TMK concentration, SDS and Fe₃O₄ NPs amounts, eluent type, sample volume and interfering ions on the recovery of the analyte were investigated. Under optimized conditions, the calibration curve was linear in the range of 0.2–100ngmL⁻¹ with r²=0.9994 (n=8). The limit of …