The present work describes a rapid, cost-effective analytical procedure for the determination of lead and cadmium in environmental samples by off-line preconcentration with polyurethane foam (PUF) functionalised with acetylacetone by covalent coupling through the–N=N–group. The optimum pH ranges for quantitative uptake were 5–7, 6–7 for lead and cadmium, respectively. The kinetics of metal uptake by the new foam was found to be fast, reaching equilibrium in a few minutes. Metal ions were sorbed in the minicolumn, eluted with acid solutions and determined by flame atomic absorption spectrometer (FAAS). Under the optimum conditions, the preconcentration factors obtained were 288 for Cd and 224 for Pb. The limits of detection of the proposed procedure were 0.09 and 0.07 µg L⁻¹ for Pb and Cd, respectively. The relative standard deviation (RSD) was less than 10%. The accuracy of the method was estimated by using environmental samples that were spiked with Cd and Pb ions. The capacity of the acetylacetone bonded PUF (AA-BPUF) sorbent at optimum conditions has been found to be 4.5, 6.9 µmol g⁻¹ of sorbent for Pb and Cd, respectively.