A theoretical model was derived for dynamic headspace sampling of volatiles in solid samples, such as polymers, and In which process parameters as well as component parameters were Included. The model assumes that the mass transfer from the polymer to the surrounding gas phase is accomplished by two rate constants, one within the polymer and one In the boundary gas layer at the polymer interface. By use of the model the recovery can be determined, which simplifies the quantification. The calculated and the experimental results show very good correlation under different types of conditions. The effects of variation of some process parameters (e.g. temperature and flow rate) on the recovery were also studied. Under the studied temperature range, as high a temperature as possible, but lower than the melt index for the polymer, gives the best possibility to achieve highest recovery for less volatile compounds. However, the best solution for all types of compounds is to have a small film thickness and as high a contact area as possible. A decisive parameter is the thickness of the boundary layer, which should be minimized as far as possible to achieve rapid transport In the gas phase. The mass transfer through this layer is often the rate-determining factor for the extraction efficiency. The flow rate optimum is determined by the geometry of the headspace sampler, type of extraction gas, and the cold trap efficiency.