Benzene is an important environmental and occupational pollutant, and recognized as human carcinogen. S-phenylmercapturic acid (SPMA) is a highly specific biomarker of exposure to benzene, applied in occupational toxicology to assess low levels of benzene exposure. The objective of this study was to develop and validate a one-step liquid extraction bioanalytical method for the quantification of SPMA in urine by liquid chromatography-tandem mass spectrometry (LC-MS/MS). The method was applied to the evaluation of benzene exposure in an occupational setting. The assay was linear from 0.5 to 500 ng mL-1 (r>0.99), accurate (91.4-105.2%) and precise, with CV% between 4.73 and 9.96%. SPMA was stable in urine for 90 days at -20 °C. Airborne benzene concentrations, urinary levels of SPMA and t,t-MA were significantly higher in gas station workers (n=30) in comparison to outdoor workers (n=14) and individuals non-occupationally exposed to benzene (n=34). Benzene airborne levels had higher correlation with urinary SPMA (r=0.532, p<0.001) than with t,t-MA (r=0.338, p=0.04), demonstrating the applicability of this biomarker for monitoring low levels of benzene exposure.