Fe3O4@XAD-16 has been used as adsorbent for magnetic dispersive solid phase extraction of Cu(II) as with 1- (2-pyridylazo) -2-naphthol (PAN) complex prior to flame atomic absorption spectrometric detection of copper. The effects of important parameters affecting extraction efficiency such as pH, adsorbent amount, eluent concentration and volume, model solution volume and ultrasonic bath time on magnetic solid phase extraction were studied in detail. The optimum pH for the extraction of Cu (II) was 6.0. The enrichment factor was 25. The accuracy of the extraction method was determined by the analysis of HR-1 (river sediment) and TMDA-53.3 (lake water) certified reference materials. The method was applied to determination of copper contents of food and water samples.