PVC supported liquid membrane and carbon paste potentiometric sensors incorporating an Mn(III)-porphyrin complex as a neutral host molecule were developed for the determination of paracetamol. The measurements were carried out in solution at pH 5.5. Under such conditions paracetamol exists as a neutral molecule. The mechanism of molecular recognition between the Mn(III)-porphyrin and paracetamol, leading to potentiometric signal generation, is discussed. The sensitivity and selectivity toward paracetamol of carbon paste and polymeric liquid membrane electrodes incorporating an Mn(III)-porphyrin host were compared. The applicability of these sensors to the direct determination of paracetamol was checked by performing a recovery test in human plasma.