A method of headspace solid phase microextraction using polydimethylsiloxane/divinylbenzene coating has been developed and applied for the determination of some aromatic aldehydes in tea samples. The conditions for derivatization of benzaldehyde, 2,4-dimethylbenzaldehyde, 4-methoxybenzaldehyde, 2-furaldehyde with o-(2,3,4,5,6-pentafluorobenzyl) hydroxylamine (PFBHA) in aqueous solution have been optimized. It is shown that amount of analytes that can be adsorpted at pH 4,0 increases 3–5 times compared to the adsorption at neutral medium in presence of ten-fold molar excess of PFBHA. The limits of detection were in the range from 19 to 25 µg L−1 and the relative standard deviations were below 12% (n = 3).