||In the present study, a simple, precise, accurate and low cost U.V. spectrophotometric method is developed for the determination of Levoceterizine in bulk and dosage forms. The absorbance of aqueous Levoceterizine solutions are measured by UV- visible spectrophotometer at a wave length of 230 nm. This method obeys Beer's Law in the concentration range of 5-17.5 mg/mL in aqueous media. As per linearity studies, the correlation coefficient, slope and standard deviations are 0.9998, 0.029 and 0.1772 respectively. The % recovery of the assay of the drug in the sample in this method is 99.2 and the method is sensitive in presence of the excipients in the dosage form. According to ICH guidelines the linearity, accuracy, precision, LOD, LOQ are studied and the method is validated. Hence, the present method is suitable for the accurate, precise, sensitive and low cost determination of Levoceterizine in pure and formulations.