The paper exploits the development of novel, simple and sensitive methodology involving matrix solid phase dispersion (MSPD) and the comparison of MSPD with liquid-liquid extraction (LLE) for the evaluation of residual penoxsulam in soil and rice samples. Extracted samples were analyzed by high-performance liquid chromatography (HPLC) with ultraviolet detector at 230 nm. Both methods were optimized, considering different parameters, and under optimum conditions, the mean recoveries obtained were in the range of 85-104 % for MSPD and 78.8-90.7 % for LLE. Precision values expressed as relative standard deviation (RSD) were ≤10 for MSPD and ≤15 for LLE. Linearity for penoxsulam was in the range of 0.01-20 μg mL(-1) with limits of detection and limits of quantification of 0.01 and 0.03 mg kg(-1), respectively.