In this work, a reliable method is described for speciation of soluble inorganic selenium ions, Se(IV) and Se(VI), which combines an uptake process by using living bacterial cells and electrothermal atomic absorption spectrometry (ETAAS). A selective retention of either Se(IV) or Se(IV) plus Se(VI) can be carried out by using the uptake system made up of either Pseudomonas putida or Escherichia coli strains cultivated in a culture medium based on glucose (P. putida) and glucose plus dipotassium phosphate (E. coli) mixed together with the original sample solution containing the selenium species. Discrimination between inorganic selenium species is possible by combining the optimization of the bacterial cell, the growth conditions and the relative rates of their retention from the sample. In the general procedure, an equilibrium between the analyte in the solution and the uptake system is allowed to be established, and then the concentration of selenium is determined directly in the biomass by slurry sampling ETAAS. Nonetheless, a theoretical model is proposed to describe the retention process by the living bacterial cells, which also provides a feasible quantification of the extraction process before the adsorption equilibrium is reached and whenever the agitation conditions and the sampling time are under control. The detection limits for the inorganic selenium species at the best retention conditions are of 5.7 ng Se(IV) ml(-1) for P. putida and 6.1 ng Se(IV) ml(-1) and 6.3 ng Se(VI) ml(-1) for E. coli. The relative standard deviations of the adsorption/determination process are 2.9-6.3%.