In this investigation a novel and extreamely sensitive method for extraction and determination of cadmium in aqueous samples by liquid phase microextraction (LPME) combined with electro thermal atomic absorption spectrometry using a new ligand is described. During 20 min extraction time at 20°C is reacted with S methyl-3-salicylidene dithiocarbazate (SMSDC) dissolved in 4µl ‎of chloroform micro drop. After extraction, the micro drop was retracted and directly transferred into a graphite tube ‎coated by palladium as chemical modifier.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 6 pg ml-1 based on 3Sb and relative standard ‎deviation for five replicate analysis of 0.2 ng ml-1 Cd 21 was 4.9% .The calibration curve was liner in the range of 6 pg ‎ml-1 to 1.0 ng ml\\\" with a sensitivity of 1.0 pg ml\\\"\\\'. This method was used for determination of cadmium in tap water, waste ‎water, sea water, soil and reliability of the method was evaluated using two reference materials.‎

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