A solid phase extraction method using magnetic expanded graphite sorbent was proposed for theseparation and preconcentration of acetaminophen. The effect of important parameters on the extraction ofanalyte was studied and optimized. The extracted acetaminophen was measured by gold-silver nanoparticlefunctionalized with polyethyleneimine as a colorimetric sensor. The linear range was achieved in the range of0.1-20.0 μg L-1 for acetaminophen (R2 = 0.9972) with a limit of detection of 0.029 g L-1. The intra-and inter-dayrelative standard deviations for six measurements at the concentration level of 5.0 μg L-1 acetaminophen werefound to be 2.6 and 4.2 % respectively