Magnetic　polyphosphazene　(MPZS)　particles　coated　by　Ag　nanoparticles　(MPZS-Ag)　have　been　developed　as　surface　enhanced　Raman　spectroscopy　(SERS)　substrates　for　sensitive　detection　of　melamine　in　aqueous　solutions　and　milk　samples.　5,5′-Dithiobis-(2-nitrobenzoic　acid)　(DTNB)　was　used　as　model　analyte　to　test　the　SERS　activity　of　the　MPZS-Ag　particles.　The　prepared　MPZS-Ag　particles　possess　both　magnetic　responsiveness　and　excellent　SERS　properties.　SERS　detection　of　different　concentrations　of　melamine　aqueous　solutions　and　spiked　milk　samples　were　performed　by　the　MPZS-Ag　particles.　The　limit　of　detection　(LOD)　of　the　melamine　in　aqueous　solutions　was　10−7　mol/L　(0.0126　mg/L)　and　0.6　mg/L　in　real　milk　samples　using　the　MPZS-Ag　particles　as　SERS　substrates.　The　LOD　of　the　melamine　are　much　lower　than　the　safety　values　of　Food　and　Drug　Administration　and　Codex　Alimentarius　Commission.　These　results　indicate　that　the　MPZS-Ag　particles　have　promising　application　prospect　for　SERS　analysis　in　food　safety　fields.　©　2019　The　Author