This present bioequivalence study was designed to determine the pharmacokinetic, bioavailability and bioequivalence of Levetiracetam 750mg extended release tablets in comparison with KeppraTM XR Levetiracetam 750mg tablets after single dose administration under fed conditions in healthy adult male subjects. Therefore the design of an open label, balanced, randomized, two-sequence, single dose, two way crossover study with a wash-out period of at least 7 days was used. An open-labeled, balanced, single-dose with food, two-treatment, two-period, two-sequence, randomized crossover study was conducted in 20 healthy male volunteers. Each volunteer received a 750mg extended release tablet of the reference or test drug respectively. On the day of dosing, blood samples were collected before dosing and at various time points up to 36 hours after dosing. Analysis of Levetiracetam concentrations was performed using a validated liquid chromatography with tandem mass spectrometry (LCMS/ MS) method. The pharmacokinetic parameters including Cmax, AUC0-t, AUC0-inf, Tmax, t1/2 and Kel were analyzed using the non-compartmental model. Drug safety and tolerability were assessed. The pharmacokinetic parameters including Cmax, AUC0-t, AUC0-inf, Tmax, t1/2 and Kel were analyzed using the non-compartmental model. Drug safety and tolerability were assessed. The primary pharmacokinetic parameters (Cmax, AUC0-t and AUC0-inf) 90%CI were within the 80 to 125% interval required for bioequivalence as stipulated in the current regulations of the USFDA acceptance criteria. The geometric mean ratios (Test/Reference) between the two products of 750mg tablets under fed condition were 120.0% (91.85%-119.51%) for Cmax ratios, 105.914% (94.95%-109.9%) for AUC0-t ratios and 105.798% (93.73%-110.7%) for AUC0-inf ratios of Levetiracetam. Twenty volunteers had completed both treatment periods. There was no significant difference of the Tmax parameter between the two formulations (p >0.05). No serious adverse events related to the study drugs were found. This single dose study found that the test formulation Levetiracetam 750mg extended release tablets are bioequivalent to the reference formulation KeppraTM XR Levetiracetam 750mg Tablets in terms of extent and rate of absorption, under fed condition in healthy adult male volunteers according to the USFDA regulatory guidance.