A low cost solid-phase extraction based protocol for the preconcentration and subsequent determination of gold (I) and (III) in various complex matrices was developed. The method was based upon the use of the ion pairing reagent tetraheptylammonium bromide (THA(+).Br(-)) immobilized polyurethane foams (PUFs) sorbent in packed column for retention of ultra trace concentrations of gold (III) from aqueous chloride medium of pH 3-4 at 5 mL min(-1) flow rate. The retained gold (III) species were recovered (98.5 +/- 2.7) by thiourea-HCl at 5 mL min(-1) flow rate. Gold (I) ions after oxidation to gold (III) with Br(2) water-HCl were also retained onto the reagent packed PUFs column and recovered (96.5 +/- 2.1). A linear plot of gold (III) concentration in the range 0.0-20 ng mL(-1) and a limit of detection of 0.06 ng mL(-1) were achieved. The method was applied satisfactorily (>95%) for the analysis of total inorganic gold (I) and/or gold (III) ions in wastewater samples and anodic slime. (C) 2011 Elsevier B.V. All rights reserved.