A sensitive, accurate and simple analytical method was developed to determine cadmium by slotted quartz tube-flame atomic absorption spectrometry after preconcentration/extraction with polystyrene coated magnetic nanoparticles based dispersive solid phase extraction. The surface of Fe3O4 based magnetic nanoparticles was modified with polystyrene to yield higher selectivity and sensitivity in adsorption efficiency of cadmium. The nanoparticles were dispersed into the aqueous solution to extract/separate cadmium. Significant parameters of the method including magnetic nanoparticle amount, mixing effect, effect of ionic strength, eluent concentration and sonication period were optimized to achieve optimal conditions for the analyte. The limit of detection and quantification values of the developed method were found to be 0.62 and 2.1 ng/mL, respectively. Under the optimum conditions, enhancement of the detection power for cadmium were calculated as 102 folds for the developed method. The developed method was then applied to cigarette ash to test its accuracy and applicability. Total cadmium was found to be between 402 and 450 ng/g in the ashes of different cigarette brands commercially available in Turkey. The accuracy of quantifying cadmium in the complex ash samples was enhanced by using the matrix matching calibration strategy. The developed method provides sensitive and selective determination of cadmium at ng/mL levels even at complex cigarette ash samples. High percent recovery results (90-102%) were obtained from spiked real samples.