A new spectrophotometric method has been developed for the estimation of antiretroviral drugs namely Efavirenz and Emtricitabine in bulk and tablet dosage form. Efavirenz shows maximum absorbance at 256nm and Emtricitabine at 298nm in presence of solvent chloroform and phosphate buffer of pH 7.4.  The Beer’s law is obeyed in the concentration range of 4-28 μg/ mL for Efavirenz and 2-20 μg/ mL for Emtricitabine. The graph of both drugs shows a straight line with correlation coefficient of 0.9970 for Efavirenz and   0 .9910 for Emtricitabine. The assay method of both drugs was validated by of accuracy and precision of the proposed method. The results are validated as per the directions of International conference on Harmonization.