Approaches for sample preparation are developing rapidly as new strategies are implemented to improve sample throughput and to minimize material and solvent use in laboratory methods and to develop on-site capabilities. In majority of cases the key step in sample preparation is extraction, typically used to separate and enrich compounds of interests from the matrix in the extraction phase. In this contribution, the topic of analytical scale extraction is put in perspective emphasising the fundamental aspects of the underlying processes discussing the similarities and differences between different approaches. Classification of extraction techniques according to the mass transfer principles is provided.