A simple, rapid and reproducible high performance reversed phase liquid chromatographic method has been developed for the estimation of abacavir sulphate in bulk drug sample and pharmaceutical dosage forms using RPC-18 column. The mobile phase consists of buffer solution and acetonitrile in the ratio of 85 : 15, respectively, and was pumped at 1.0 mL/ min at 41ºC. The detection was carried out at 285 nm and the calibration curve was linear in the range of 0.2μg/ mL to 20 μg/mL. The method was statistically validated for its linearity, precision and accuracy. The intra and interday variation was found to be less than 1% showing high precision of the assay method. Due to its simplicity, rapidness, high precision and accuracy, the proposed HPLC method may be used for determining abacavir sulphate in bulk drug samples or in pharmaceutical formulations.