36RP-HPLC METHOD ESTIMATION AND ITS VALIDATION OF BACAVIR SULFATE IN TABLET FORMULATION IN BULK AND PHARMACEUTICAL FORMULATIONSA simple, selective and well validated spectrophtometric and RP-HPLC method for estimation of Abacavir sulfate in pharmaceutical formulations, which are widely used as anti –HIV drug. Abacavir (ABC) is a nucleoside analog reverse transcriptase inhibitor (NRTI) used to treat HIV and AIDS. The developed spectrophotometric and RP-HPLC method is simple, rapid, precise, accurate, reliable and economical when compared to other methods. The method was also applied for tablet and liquid formulations. It gives better results in terms of accuracy, precision and linearity over a range of 5-25 and 10- 120 µg/ml for Abacavir sulfate. The limit of detection in tablet dosage form are 3µg/ml and10 µg/ml, the limit of quantification for tablet are 5µg/ml and 30µg/ml. The % RSD is 0.5 and the recovery is 84% – 113%, for RP-HPLC retention time is 3.80 by using water: Acetonitrile (20: 80) and recovery 99.42 % and results the above method can be applied for bulk and finished product of Abacavir sulfate.rajampharman_1982@rediffmail.comResearch312012Spectrophotometry,HIV-inhibitors,nucleoside analog reverse transcriptase inhibitor (NRTI)M. Alagar Raja,D. Selva Kumar,Amit Rai,Satish Kumar Yadav,Shuchita MishraResearch scholar, Karpagam University, Coimbatore, Tamilnadu India.,School of Pharmacy, Taylors University, Subang Jaya, Malaysia -47500., Department of Pharmaceutical analysis, Kamla Nehru Institute of Management & Technology, Faculty of Pharmacy, Faridipur, Sultanpur, U.P., India., Department of Pharmaceutical analysis, Kamla Nehru Institute of Management & Technology, Faculty of Pharmacy, Faridipur, Sultanpur, U.P., India., Department of Pharmaceutical analysis, Kamla Nehru Institute of Management & Technology, Faculty of Pharmacy, Faridipur, Sultanpur, U.P., India.