A process for separating an aqueous emulsion including an aqueous phase and an non-aqueous phase into separated aqueous and non-aqueous phases, to provide a recovered non-aqueous phase, and to provide a recovered aqueous phase containing an acceptable level of the non-aqueous phase. In the process, at least one body, and preferably two or more bodies, of polymeric material with a high surface area, typically a foam material or polymer chips, is used in a horizontal flow treatment system to break the emulsion and thus provide both the aqueous and non-aqueous phases as two separate flows. A wide range of polymers can be used in the system as the polymeric material including polyurethane, polypropylene, polystyrene, polyester, and polyethylene. If a very low level of non-aqueous phase in the effluent is required, for example to meet potable water standards, then a Kozlowski polyurethane, as described in U.S. Pat. No. 5,239,040, is preferred as the last Polymeric material body.