A new method has been developed for the simultaneous determination of the most frequently used anionic surfactants - linear alkylbenzene sulfonates (LAS), alkyl ethoxysulfates (AES) and alkyl sulfates (AS) - in aqueous and sediment samples. Preconcentration and purification of water samples are carried out by means of solid-phase extraction (SPE). The efficiency of two different extraction methods for the analysis of sediments - Soxhlet extraction and pressurized liquid extraction (PLE) - has been compared. Identification and quantification of the target compounds is performed using a liquid chromatography - mass spectrometry (LC-MS) system equipped with an electrospray interface (ESI) in negative ion-mode. Homologue recoveries are 85-123% for SPE, 94-112% for Soxhlet extraction and 81-125% for PLE in the case of LAS, and 60-94% for SPE, 61-109% for Soxhlet extraction and 55-99% for PLE in the case of AES, whereas the limits of detection are 0.1-0.5 ngml(-1) in water and 1-5 ngg(-1) in sediment. This method has been applied to the determination of anionic surfactants in the Guadalete estuary (SW Spain), and LAS concentration levels from 538 to 1014 ngg(-1) in sediments and from 25.1 to 64.4 ngml(-1) in waters have been found. AES values from 168 to 536 ngg(-1) in sediments and from 4.5 to 11.9 ngml(-1) in waters are reported for the first time in European rivers.