A new sample preparation procedure based on tandem (that is, different diameter probe sonicators used in the same sample treatment) focused ultrasound (TFU) for mercury separation, preconcentration and back-extraction in aqueous solution from human urine has been developed. The urine is first oxidized with KMnO4/HCl/focused ultrasound (6 mm probe). Secondly, the mercury is extracted and preconcentrated with dithizone and cyclohexane. Finally, the mercury is back-extracted and preconcentrated again with the aid of focused ultrasound (3 mm probe). The procedure allows determining mercury by electrothermal atomic absorption spectrometry with fast furnace analysis and calibration against aqueous standards. Matrix modification is provided by the chemicals used in the sample treatment. The procedure is accomplished with low sample volume (8.5 ml). Low volume and low concentration reagents are used. The sample treatment is rapid (less than 3 min per sample) and avoids the use of organic phase in the graphite furnace. The preconcentration factor used in this work was 14. The limit of detection and the limit of quantification in urine were, respectively, 0.27 and 0.9 mug l(-1). The relative standard deviation of aqueous standards (n = 10) was 4% for a concentration of 100 mug l(-1) and 5% for a concentration of 400 mug l(-1). Recoveries from spiked urine with inorganic mercury, methyl-mercury, phenyl-mercury and diphenyl-mercury ranged from 86 to 98%. (C) 2004 Elsevier B.V. All rights reserved.