A high performance liquid chromatographic method with mass detection was developed for determination of Lamivudine and Zidovudine in human plasma. Lamivudine and Zidovudine were extracted from an aliquot of human plasma using Solid Phase Extraction technique, and then injected into a liquid chromatograph equipped with a tandem mass spectrometry detector; quantitation was done by peak area ratio method. A weighted (1/Conc2) linear regression was performed to determine the concentration of analyte. This method demonstrates acceptable performance and is suitable for the determination of Lamivudine and Zidovudine in human plasma over the range of 25.291 to 4046.621 ng/mL and 23.357 to 4057.l4lng/mL respectively using Solid Phase Extraction Procedure. As all the values obtained were within the limits as specified, the method has been successfully used to analyse the human plasma containing Lamivudine and Zidovudine with good recoveries and proved to be robust.