A new spectrophotometric method for the determination of allopurinol drug was investigated. The proposed method was based on the determination of allopurinol in pharmaceuticals. The method relies on the interaction of metal ions with allopurinol in an alkaline medium to form a micelles extracted from a non-ionic surfactant (Triton X-114) and allopurinol-Ag II at a maximum of 906 nm. Experimental variables were performed individually to obtain high extraction efficiency for both compounds. Under optimal conditions, Beer's law was obeyed in the concentration range of 5-35 μg ml-1 ( r=0.9997) the detection limits of 0.245951 μgml-1 The proposed method was applied successfully for the determination of allopurinol drug in pharmaceuticals with a good accuracy and precision. The optimum condition for the colour development has also been investigated.