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Ridge regression spectrophotometry (LHG) is used for the simultaneous determination of five components (acetaminophen, p-aminophenol, caffeine, chlorphenamine maleate and guaifenesin) in cough syrup. The computer program of LHG is based on VB language.The difficulties in overlapping of absorption spectrums of five compounds are overcome by this procedure. The experimental results show that the average recovery of each component is in the range from 97.9% to 103.3% and each component obtains satisfactory results without any pre-separation.