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A new solid-state potentiometric sensor for anionic surfactants (AnS) determination was prepared. The sensor material in the liquid membrane was made of multi-walled carbon nanotubes (MWCNTs) chemically functionalized with a quaternary ammonium group and tetraphenylborate (TP anion (MWCNT-N+(CH3)3TPB-). The response of the MWCNT-N+(CH3)3TPB- sensor was Nernstian (59.3 mV/decade of activity) for both AnS investigated (sodium dodecyl sulfate (NaDDS) and sodium dodecylbenzenesulfonate (NaDBS)). The limits of detection were 2.0 ∙ 10-7 and 1