This work is aimed at the elucidation of the oxidation mechanism for the tricyclic antidepressant imipramine using electrochemical and quantum chemical studies. The excellent response obtained with the use of a rigid graphite-polyurethane composite electrode (GPU) provided the development of a new electroanalytical methodology, in 0.10 mol/L BR buffer (pH 7.0), employing square wave voltammetry. Detection and quantification limits of 4.60 Â 10 29 mol/L(1.5 mg L) and 3.04 Â 10 27 mol/L (96 mg L) were obtained. This methodology was tested in a commercial formulation of Tofranil w and excellent recoveries were achieved by electrochemical (97.60 + 0.90%) and spectrophotometrical (87.10 + 0.90%) methods.