Electrodeposition is known to be suitable for separation and preconcentration of extremely low concentrations of analyte from bulk samples and is instrumentally is very simple. In this approach a new combined system was designed for in-situ electrodeposition of ultratrace levels of gold from micro samples on to a graphite furnace prior to determination by electrothermal atomic absorption spectrometry (ETAAS). Sediment samples were digested and traces of the gold content were extracted with boiling aqua regia. To prevent the highly corrosive effect of aqua regia media, the graphite tube surface was pre-coated by electrodeposition of ppm amounts of Pd prior to sample introduction. Separation of the analyte from the matrix was achieved by electrodeposition of the analyte in situ on the Pd/C surface of the furnace tube. Vanadium was also used as a modifier to stabilize the analyte from decomposition at charring temperatures. By using the proposed microelectrolysis preconcentration technique a considerable improvement in sensitivity and detection limit was achieved compared with conventional ETAAS. Characteristic masses for ED-ETAAS techniques in both nitric acid and aqua regia were reported to be m(o)=4.1 pg, with %RSD=2.9; the calculated LOD was 0.105 ppb, and typical calibration graphs for this element in nitric acid and aqua regia for both techniques were linear up to 70 microg L(-1) with about 99% recovery. Six reference sediments samples were tested by the proposed technique and by the Conv-ETAAS method. The results were in agreement with recommended values (reported by a reference laboratory using UV-visible spectrometry), demonstrating the efficiency of extraction and preconcentration of ultratrace levels of gold.