New reagent 2- hydroxybenzaldehydewas used in a coupling reaction for determination of paracetamol via spectrophotometric method. The proposition of simplicity, inexpensive, rapidity and sensitivity were conducted via spectrophotometric procedure. The method was based on diazotization of paracetamol and coupling with 2-hydroxybenzaldehyde in alkaline medium. Linear concentration range (0.50 - 12.00) µg/ml was comply Beer’s law at maximum wavelength 444 nm and detection limit (LOD) 0.05 µg/ml. The molar absorptivity and regression coefficient of (R2) were 1.2032×104 l/mol.cm, 0.9995, respectively. The suggested method was profitablyadapted for the determination of paracetamol in pharmaceutics. The results attained were in good agreement with thatone by standard method high performance liquid chromatography (HPLC).