A three‐phase homogenous liquid–liquid extraction method followed by deep eutectic solvent–based dispersive liquid–liquid microextraction has been used for the extraction and preconcentration of some phytosterols from cow milk and cream samples. In this method, cow milk or melted cream was transferred into a glass test tube and a mixture of sodium hydroxide solution (as fatty acids saponification agent) and acetonitrile (as extraction/dispersive solvent) was added to the solution. The mixture was shaken manually and placed in a water bath. After dissolving sodium chloride and centrifugation, the obtained supernatant phase (acetonitrile) was removed and mixed with ethyl methyl ammonium chloride: phenyl acetic acid deep eutectic solvent at microliter level. Under optimum conditions, low limits of detection (1.6–4.1 μg/L) and quantification (5.3–13.1 μg/L), high enrichment factors (138–207), and extraction recoveries (55–83%), and good precision (relative standard deviations ≤ 6.8%) can be obtained. The method was done on different milk and cream samples and the results showed that total phytosterols level in all samples were in the permitted level established by the National Standard Organization Guidelines, except for three cream samples.