Magnesium oxide microspheres were developed as a novel SPE sorbent for the determination of benzo[a]pyrene (BaP), one of the most potent carcinogenic agents, in environmental water samples. The parameters controlling the extraction efficiency, such as elution volume, flow rate, pH values, and breakthrough volume, were investigated in detail. Considering the facile preparation and satisfying recovery, a corresponding analytical method has been developed to determine the concentration of BaP in real tap water, river water, and seawater. The recoveries for the spiked BaP were excellent (94-101%).