Highly sensitive and simple spectrophotometric determination of selenium is described for the determination of selenium(IV) using a new reagent leuco malachite green. The method is based on the reaction of selenium(IV) with potassium iodide in an acidic condition to liberate iodine, the liberated iodine oxidizes leuco malachite green to malachite green dye. The green coloration was developed in an acetate buffer (pH 4.2 -4.9) on heating in a water bath (โผ 40 โข C). The formed dye exhibits an absorption maximum at 615 nm. The method obeys Beer's law over a concentration range of 0.04 -0.4 ยตg mL -1 selenium. The molar absorptivity and Sandell's sensitivity of the color system were found to be 1.67 ร 10 5 L mol -1 cm-1 and 0.5 ng cm -2 , respectively. The optimum reaction conditions and other analytical parameters have been evaluated. The proposed procedure has been successfully applied to the determination of selenium in real samples of water, soil, plant material, human hair, and cosmetic samples. The results were compared to those obtained with the reference method. Statistical analysis of the results confirms the precision and accuracy of the proposed method. In addition, the developed method is cost-effective and involves easily accessible instrumentation technique which can be used by ordinary research laboratories.