An ultrasound assisted emulsification microextraction (USAEME) is successfully used for extraction and determination of trace amount of iron in water and tea samples, followed by flame atomic absorption spectroscopy (FAAS). In this approach, a new synthetic ligand dimetyl (E)-2-[(Z)-1-acetyl)-2-hydroxy-1-propenyl]- 2-butenedioate (DAHPB) is used as chelating agent and chloroform is selected as an extraction solvent. The factors influencing the complex formation and extraction by USAEME method are optimized. These factors are extraction solvent type as well as extraction volume, time, temperature, pH, and the amount of chelating agent. Under optimum conditions, an enrichment factor of 202.9 is obtained from only 7.1 mL of aqueous phase. The calibration graph using the preconcentration system for iron is linear between 40.0 and 800.0 g L-1 with a detection limit of 7.4 g L-1. The relative standard deviation (R.S.D) for ten replicate measurements of 500.0 g L-1 of iron is 2.5%