AbstractThis study, a fast, simple, and efficient ultrasound‐assisted emulsification microextraction coupled with orthogonal signal correction‐moving window partial least squares (OSC‐MWPLS) was successfully used to preconcentration and simultaneous spectrophotometric determination of uranium and thorium in water samples. Response surface methodology based on a Box‐Behnken design was used to optimize the extraction conditions. The analysis of variance and some statistical tests such as lack‐of‐fit and coefficient of determination (R2) showed good fit of the experimental data with the second‐order polynomial model. Under the optimum conditions, the calibration graphs were linear in the range of 10.0 to 230.0 and 10.0 to 250.0 ng mL−1 with detection limits of 3.11 and 3.56 ng mL−1 (3Sb/m) for uranium and thorium, respectively. The preconcentration factor of this method for uranium and thorium reached 192. Repeatability (intra‐day) and reproducibility (inter‐day) were obtained 1.23% and 2.18% for uranium and 1.34% and 1.95% for thorium, respectively. The OSC was used for preprocessing of data matrices, and also MWPLS regression has been proposed for the selection of informative spectral intervals. In this paper, ultrasound‐assisted emulsification microextraction coupled with OSC‐MWPLS method was presented for the first time. The root mean square error of prediction for uranium and thorium with PLS, OSC‐PLS, and OSC‐MWPLS were 11.755, 10.335 and 5.301, 5.399 and 0.974, 0.986 ng mL−1, respectively. The results indicated that practical and environmentally friendly proposed method could be successfully used to the simultaneous determination of uranium and thorium in different environmental water samples.