A simple and precise UV- spectrophotometric second order derivative method have been developed and validated for the estimation of carbocisteine in bulk and its tablet formulation. The standard and sample solutions of carbocisteine were prepared in 0.1 N HCl. Carbocisteine was estimated at 208 nm for the second order derivative UV-spectrophotometric method. Beer’s law was obeyed in the concentration range of 10 to 140 μg/ml with coefficient of correlation value 0.9988.The method was tested and validated for various parameters according to ICH guidelines. The precision expressed as relative standard deviation, which was 5.146 % above method. The proposed method was successfully applied for the determination of carbocisteine in pharmaceutical formulation. Results of the analysis were validated statistically and were found to be satisfactory. The proposed methods are simple, easy to apply, low-cost and require relatively inexpensive instruments.