A simple sensitive, rapid, accurate and precise spectrophotometric method has been developed for estimation of lamivudine in bulk and pharmaceutical dosage forms. Lamivudine shows maximum absorbance (max) at 274 nm with molar abosrptivity of 1.117 x 103 lit. mol-1cm.-1 Beer’s law was obeyed in the concentration range of 2.5 to 25 μg/mL. The results obtained with the proposed method are in good agreement with labeled amount, when marketed pharmaceutical preparations were analyzed. Results obtained were validated statistically and by recovery studies and found to be reproducible.