This work shows a systematic study on indium iodide sorption using commercial polyether-based polyurethane foam as a solid phase extractor in order to preconcentrate and/ or separate indium from different sample matrices. The physico-chemical characteristics of the system sorption were investigated for the batch process. The system has shown rapid kinetic and maximum sorption from a meaningful range of either acid or basic medium and achieves distribution ratios above 104 L kg-1 ([KI] maior ou igual 0.6 mol L-1). Sorption equilibrium analysis indicates the tetraiodo- indate (MInI4) as the main species sorbed on the foam matrix; the more probable mechanisms of sorption were discussed. Langmuir isotherm was successfully fitted and a value of (1.55 mais ou menos 0.02)x10-1 mol kg-1 was obtained for the saturation capacity. The temperature effect was evaluated and indicates a spontaneous and exothermic chemisorption process favored at low temperatures. The indium reextraction from the foam using a HCl 0.1 mol L-1 in ethanol 50% medium solution has also shown a rapid kinetic (10 minutes) and efficiency (97%). The system should be used to separate large quantities of Al, Fe, Zn, Ni, Co, Mn and Ga from trace indium. Cd and Pb are coextracted with indium. Citric acid, F- and EDTA interfere on indium sorption; sodium thiosulfate (menor ou igual 0.1 mol L-1) and ascorbic acid (up to 0.1 mol L-1) do not interfere. The system was evaluated in the determination of indium in the presence of 105 times Zn, Al and Fe by indium addition and recovery technique. The elements determination by ICP-OES showed separation factors around 7.0x102 for Zn/In, 1.0X105 for Fe/In and of 5.5x104 for Al/In, with an efficient recovery of indium. The developed methodology was applied to determine indium in metallic zinc standard reference material (NIST) by ICP-OES and has shown compatible agreement with the certified value at a 95% confidence level.