The present manuscript describes simple, sensitive, rapid, accurate, precise and economical spectrophotometric method for estimation of Nicotine in Nicotine polacrilex gum. The method is based on the simple spectrophotometric analysis of nicotine using water as extracting solvent. Nicotine has absorbance maxima at 260 nm in water. The linearity was obtained in the concentration range of 10-60 �µgs/ml. The concentration of the drugs was determined by using regression equation. The mean recovery was 98.55 �± 0.47 for Nicotine. The method was successfully applied to Gum tablet because no interference from the mixture excipients was found. The suitability of this method for the quantitative determination of Nicotine was proved by validation. The proposed method was found to be simple and sensitive for the routine quality control application of Nicotine in gum tablet. The results of analysis have been validated statistically and by recovery studies.
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