A Simultaneous ultraviolet spectrophotometric method has been developed for the analysis of LAM and ABA in the combined dosage form (Abamune-L). The method depends on the application of simultaneous equation to resolve the interference due to spectral overlapping. The analytical signals were measured at 270 and 289 nm using 0.1 N HCl as a solvent. Regression analysis of Beer's plot showed good correlation in a general concentration range of 5 to 30 μgml-1 with correlation coefficient (r= 0.9995; CV < 0.7022) for lamivudine, whereas abacavir concentration range 5 to 30μg/ml with correlation coefficient (r= 0.9992; CV <0.5151). These methods were validated with respect to accuracy, precision, linearity, limit of detection and quantification. The suggested procedures were successfully applied to the determination of these compounds in pharmaceutical preparations, with high percentage of recovery, good accuracy and precision.The results of analysis have been validated statistically by repeatability and recovery studies. The results were found satisfactory and reproducible. The method was applied successfully for the estimation of LAM and ABA simultaneously in tablet form with out the interference of excipients