Simple and sensitive spectrophotometric method has been developed for the quantitative estimation of Ezetimibe from pharmaceutical tablet dosage form. The method was developed are based on the solubility of Ezetimibe in acetate buffer pH 4.5 containing 0.45% SLS. The drug showed maximum absorbance at 232 nm. Linearity was obeyed in concentration range of 5-30 μg/mL. The results of analysis were validated statistically and by recovery studies.