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In this article, a combined method of molecular absorption spectroscopy and classical least squares is used to simultaneously determine paracetamol (PAR) and codeine phosphate (COP) in pharmaceutical samples without the need for prior separation or extraction steps. The absorption spectra of standard solutions and samples were measured in the wavelength range of 210 to 290 nm with a step size of 0.5 nm. The concentrations of PAR and COP in the sample solutions were calculated using a self-made program written in Microsoft Excel 2016 and Visual Basic for Applications (VBA). The reliability of the method was verified through the accuracy and reproducibility of the measurements when analyzing PAR and COP in Effer-Paralmax® Codeine tablets, and comparing the average values of their concentrations in the samples with the standard HPLC method.