We investigated the application of fungus Phallus impudicus loaded gamma-Fe2O3 nanoparticles as a biosorbent for magnetic solid phase extractions of trace levels of Zn(II) and Cr(III) ions from natural samples before their measurements by inductively coupled plasma optical emission spectrometry. The characterization of magnetized P. impudicus was performed using the scanning electron microscope, the energy dispersive X-ray and Fourier transform infrared spectroscopy. Important experimental factors were investigated. The experimental results fitted well to the Langmuir adsorption model and pseudo-second order kinetic model. Limit of detections of targeted ions by magnetic solid phase extraction method based on use of P. impudicus were found as 10.5 ngL(-1) and 12.6 ngL(-1) respectively for Cr(III) and Zn(II). The sorption capacities of the biosorbent were 22.8 mgg(-1) for Cr(III) and 25.6 mgg(-1) for Zn(II). The preconcentration factors were achieved as 100 for both of ions. RSDs for inter- and intraday precisions were found as lower than 2.0% and 2.1% respectively for both of targeted ions. The accuracy of the recommended process was tested by recovery measurements on the certificated reference materials and successfully applied for quantification recoveries of Cr(III) and Zn(II) ions from water and food samples.