The invention relates to a device (1) for processing samples (2), comprising a body (3) with a collecting chamber (4), which can be connected with a pump (5) for aspirating, or dispensing fluids and that acts on this collecting chamber, a separating chamber (6) adjoining the collecting chamber (4) for the solid phase extraction and elution of organic, or inorganic particles (7) separated from these samples (2), and an opening (8) for releasing these particles (7). The device in accordance with the invention relates to individual pipette tips, as well as to SPE microplates, and is distinguished in that the device (1) comprises a capillary (9), which is connected with the collecting chamber (4), or with the body (8), and has a packing (10) for the solid phase extraction of organic, or inorganic particles (7) separated from these samples (2) and is used as a separating chamber (6). In accordance with the invention, the package (10) can be adapted to the chemical-physical nature of the organic, or inorganic particles (7) to be extracted, as well as to a defined minimum volume.