An organic microdrop (∼1.3 μL) is suspended inside a flowing aqueous drop from which the analyte is extracted. The drop-in-drop system is achieved by a multitube assembly. The aqueous phase is continuously delivered to the outer drop and is aspirated away from the bottom meniscus of the drop. After the sampling/extraction period, a wash solution replaces the sample/reagent in the aqueous layer, resulting in a clear outer aqueous drop housing a colored organic drop containing the extracted material. This also results in an automatic backwash. The color intensity of the organic drop, related to the analyte concentration, is monitored by a light-emitting diode based absorbance detector. After the analytical cycle, the organic drop is removed and replaced by a new one. The performance of the system is illustrated with the determination of sodium dodecyl sulfate (a methylene blue active substance) extracted as an ion pair into chloroform. This unique microextraction system is simple and flexible, permits automated backwashing, consumes only microquantities of organic solvents, and is capable of being coupled with other analytical systems. This concept should prove valuable for preconcentration and matrix isolation in a microscale.