A simple accurate spectrophotometric method has been developed for simultaneous estimation of nimesulide anddiclofenac sodium. The method involves solving of simultaneous equation based on measurement of absorbance at two wavelengths i.e., at 276 nm and 395 nm.RESULTS AND DISCUSSION:The proposed method for simultaneous estimation ofnimesulide and diclofenac sodium in combined dosageforms was found to be simple, accurate, economical andrapid. The values of coefficient of variation weresatisfactory low and recoveries were closed to 100% forboth the drugs.The method employs solving of simultaneous equations.Once the equations are determined analysis requires onlythe measuring of the absorbance of the sample solution atthe two wavelengths selected, followed by a few simplecalculations.The proposed method is fast accurate and precise for thedetermination of nimesulide and diclofenac sodium incombined soft capsule formulations. Hence, it can beemployed for routine analysis in Quality ControlLaboratories.