Cyclodextrins are type of oligosaccharide consisting of glucose units. Three types of cyclodextrins namely α, β and γ- consist of six, seven and eight glucose units respectively joined with α-1,4-glycosodic linkage. β - cyclodextrin is most useful, very stable and low priced oligosaccharide. Host-Guest inclusion complexes can be formed by inclusion of host in the cavity of cyclodextrin polymers. β – cyclodextrin is modified with cross-linker 1,4- butanedioldiglycidyl ether to form polymer. This polymer was used as a sorbent for the solid phase extraction of carbofuran from various water samples and then samples were analysed with the help of HPLC. For quantitatative extraction (≥95%) of carbofuran with β – cyclodextrin polymer different parameters like pH, amount of sorbent, contact time, sample solution volume, and volume of eluent were optimized. The HPLC analysis of carbofuran was done at λmax at 272nm using 40:60 acetonitrile: water as a mobile phase with a flow rate 1.4ml/min. LOD is 38.0ng/morning and LOQ is 127.0ng/ml. Relative standard deviation is 2.02%. The developed method was applied successfully for the determination of carbofuran in various water samples.