Polyurethane foam (PUF) has been used as a sor-bent to preconcentrate and separate a wide variety of inorganic and organic compounds from different media by conventional methods. It was first proposed by Bowen [1] in 1970. Braun [2±5] and Palagyi [6] published some reviews about the use of PUF in separation and preconcentration procedures applied to several systems of analytical interest. PUF can be used without pretreatment [7±9] and also after reagent immobilization or plasticizing [10±13].