A sink‐diffusion model to describe the interaction between material surfaces and volatile organic compounds (VOCs) in indoor air has been introduced. The model is based on adsorption/desorption on the material surfaces and diffusion into the materials. Test chamber experiments with exposure of nylon carpet and polyvinyl chloride (PVC) covering against α‐pinene and toluene were used to validate the model and to make comparisons with a sink model based on the Langmuir adsorption isotherm. The results showed that the sink‐diffusion model gave a better description of the desorption curve than the Langmuir model. The model predictions improved with increasing sorption effect. The Langmuir model gave good predictions of relative weak sorption effects, whereas the sink‐diffusion model improved the predictions for stronger sorption effects. In this case, nylon carpet showed substantial stronger sorption than PVC covering and α‐pinene showed stronger sorption than toluene. Controlled field experiments with combinations of building materials and a mixture of VOCs, encountered in real indoor environments, are needed to further validate the sink‐diffusion model.