We report on the application of the ionic liquid 1-hexyl-3-methylimidazolium hexafluoro-phosphate for the micro-extraction and enrichment of gold (in the form of tetrachloroaurate) prior to its determination by flame atomic absorption spectrometry (FAAS). The effects of the concentration of hydrochloric acid, the amount of ionic liquid and the sample volume on the recoveries of gold(III) were studied. The preconcentration factor is 40; the limit of quantification 3.4 mu g L-1 for aqueous samples and 0.07 mu g g(-1) for solid samples. Accuracy was proven by the successful analysis of the standard reference material CDN-GS-3D Gold Ore. The method was applied to the determination of gold in water, soil, and ore samples.