Abstract: A process for treating an emulsion or solution of water and oil or the like comprising the steps of (a) contacting said emulsion or solution with an inorganic salt; (b) contacting said emulsion or solution with a synthetic polyelectrolyte flocculant; and, after steps (a) and (b), contacting said emulsion or solution with a demulsifying agent whereby said emulsion or solution is split into separate oil and water phases for subsequent separation. Preferably the salt is sodium chloride, the flocculant is an anionic synthetic flocculant having a molecular weight of six to eight million and a charge of three (3), and the demulsifying agent is sulfuric acid. The process may be used with emulsions or solutions which have previously been processed by ultra or micro filtration.