Official control of EU market foodstuffs repeatedly reports high nicotine levels in dried wild mushrooms without any clear scientific consensus about their origin. The advised constant monitoring calls for improvements to existing methods. For this purpose, our aim was to develop a headspace solid phase microextraction (HS-SPME) method coupled to gas chromatography with mass spectrometric detection (GC-MS) that would eliminate the need for extensive sample pre-treatment. The type of fiber coating, amount of sample, extraction temperature and time, desorption time and salt addition were investigated and optimized as parameters affecting the SPME procedure. The optimized conditions were used to validate a quantitative method for nicotine analysis by matrix-matched calibration and isotopically labelled internal standard correction. The method provided good linearity (r2 = 0.9994) over the tested concentration range (0.025-1 mg kg-1), low detection limit (0.005 mg kg-1) and low quantification limit (0.017 mg kg-1) for nicotine, being below the EU foodstuff regulations. For both of the tested concentration levels (0.050 and 0.200 mg kg-1), precision expressed as relative standard deviation was below 10% (4.5% and 8.5%, respectively), while accuracy was 98.2% and 100.3%. The optimized method was then used to determine nicotine levels in 18 samples of dried Boletus mushrooms from southeastern European countries entering the EU market. We demonstrated our HS-SPME procedure to be fast, simple, sensitive, solvent-free, cost-effective and thus suitable for controlling consumer safety regarding nicotine level in dried mushrooms.