Objective: The present investigation is to develop a validated analytical method for the determination of nickel content in dronedarone hydrochloride bulk drug by atomic absorption spectrophotometer (AAS). Methods: Samples were analyzed after a preparation of sample solution by dissolving in suitable diluents of nitric acid and perchloric acid. In the present method, AAS with 0.2 nm slit width, nickel hollow cathode lamp with a wavelength of 232 nm has been employed. Results: The system suitability parameters were performed to assess the system performance. The limit of detection and limit of quantification (LOQ) were found to be 0.051 ppm and 0.15 ppm, respectively. The percentage recovery at LOQ, 50%, 100%, and 150% levels of nickel in dronedarone was found to be 95.55, 109.33, 96, and 97.55, respectively. Conclusion: With the developed method, the nickel content in dronedarone bulk sample was found to be 3.0 ppm.