A simple, sensitive and accurate spectrophotometric method has been developed for the determination of Acebrophylline in bulk drug and capsule. The λ max of the Acebrophyllline was found to be 274 nm. The method showed high sensitivity with linearity in the range of 2 to 20μg/ml, coefficient regression was found to be 0.9994. The regression of the curve was found to be Y = 0.0187X-0.0062. Percent relative standard deviation value is below 2.0 for intraday and interday precision indicated that method is highly precised. The percentage recovery value (average 100.1458 percentages), indicated the accuracy and specificity of the method. The proposed method will be suitable for the analysis of Acebrophylline in bulk and pharmaceutical formulation.