Background: Cadmium (Cd) is a very toxic and carcinogenic heavy metal even at low levels and it is naturally present in water as well as in food. Methods: A new polyvinyl benzyl xanthate (PvbXa) was synthesized and used as a new adsorbent in this work. It contains pendant sulfide groups on the main polystyryl chain. Using this new adsorbent, PvbXa, a vortex-assisted dispersive solid-phase microextraction (VA-dSPµE) procedure was developed for the determination of cadmium from food and water samples via flame atomic absorption spectrophotometry (FAAS). Synthesized PvbXa was characterized by 1H Nuclear magnetic resonance (NMR) Spectroscopy, Fourier Transform Infrared Spectroscopy (FTIR), and X-ray Photoelectron Spectroscopy (XPS). The different parameters of pH, sample volume, mixing type and time, sorbent amount, and eluent time were optimized using standard analytical methods. Results: The optimized method for assessment of Cd in food and water samples shows good reliability. The optimum conditions were found to be a 0.20–150 µg L−1 linear range, 0.06 µg L−1 LOD, 0.20 µg L−1 LOQ, 4.3 RSD %, and a preconcentration factor of 160. Conclusions: The statistically experimental variables were utilized using a central composite design (CCD). The present method is a low-cost, simple, sensitive, and very effective tool for the recovery of Cd.