A Simple, precise, accurate and economical spectrophotometric method was developed and validated for simultaneous estimation of Pioglitazone hydrochloride (PIO) and Glimipride(GLM) in combined dosage form. In simultaneous equation method, Pioglitazone hydrochloride (PIO) and Glimipride (GLM) were quantified using their absorptivity values at selected wavelengths, viz., 267nm and 227nm respectively. The linearity range was found to be 5-50μg/ml for Pioglitazone hydrochloride (PIO) and 5-50μg/mlGlimipride(GLM).The accuracy and reproducibility of the proposed method was statistically validated by recovery studies. The simultaneous equation method permits simple, rapid and direct determination of Pioglitazone Hydrochloride (PIO) and Glimipride (GLM) in commercially available combined dosage form without previous separations and analysis.