This study proposes a simple, specific, precise and accurate spectrophotometric method for estimation of Citicoline sodium in bulk and tablet dosage form. The results presented are statistically validated in accordance with the guidelines provided by ICH (International conference on harmonization). The solvents used were 0.1N sodium hydroxide and double distilled water. With an absorption maxima of 272 nm, the drug followed a linear relationship in the range of 5-55μg/ml while the correlation coefficient was at 0.9983. The recovery was 99.90% (+0.50) and the coefficient of variance was found to be less than 5%.