A novel and extremely sensitive method for extraction and determination of Bismuth in aqueous samples by ‎liquid phase micro extraction (LPME) combined with electrothermal atomic absorption spectrometry using a new ligand is ‎described. In this method B i3- in pH 6 during 20 min extraction time at 20°C is reacted with S-methyl-3-salicylidene ‎dithiocarbazate (SMSDC) dissolved in 4ul of chloroform micro drop. After extraction, the micro drop was ‎retracted and directly transferred into a graphite tube coated by palladium and tungsten with co- injection of tartaric ‎acid as chemical modifier. In this investigation the type of organic solvent, volume of organic solvent, pH, ‎temperature and extraction time were optimized. Using 10 ml sample solution an enrichment factor of 100 was ‎obtained. The detection limit was calculated to be 19 pg ml-1 based on 3Sb and relative standard deviation for five ‎replicate analysis of 0.5 ng ml\\\" Bi3- was 4.8% .The calibration curve was liner in the range of 19 pg m1-1 to 2.4 ng ml-1 with ‎a sensitivity of 4.0 pg ml-1. This method was used for determination of Bismuth in tap water, waste water, sea water, ‎soil and reliability of the method was evaluated using two reference materials.‎

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