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A simple, sensitive and reproducible inductively coupled plasma mass spectrometry (ICP-MS) method for the direct determination of levothyroxine (T4), based on the analysis of iodide content, in aqueous media was developed. The sample preparation consisted of addition of antimony, as the internal standard, and dilution with a 0.5% ammonia solution. The analytes were quantified at m/z 126.90 and 120.90 for iodide and antimony, respectively. The assay was linear in the concentration range of 0.1-50 ng/mL for iodide and 0.3-100 ng/mL for T4. The method was precise and accurate with lower limits of quantification (LLOQs) of 0.1 ng/mL for iodide and 0.3 ng/mL for T4. The inter-day accuracy was >94% for both analytes and the coefficient of variation (%CV) was less than 5%. The method has successfully been used for dissolution studies of T4 formulations and holds immense promise as a simple, precise and sensitive analytical technique for T4 concentration determination in in vitro studies.

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