Background : The present study was designed to compare the bioavailability between the reference $(Cravit^{circledR})$ and test $(Levofexin^{circledR})$ tablet of levofloxacin. Method : Fourteen, healthy, male volunteers completed the study. Each subject ingested single doses ($3{ imes}100mg$ tablet) of the reference and test drugs in $2{ imes}2$ crossover design with a week drug-free interval between doses. Blood was taken on schedule up to 24 hours and each urine sample was obtained as a collective sample from zero to 12 hours after the drug administration. Concentrations of levofloxacin in serum and urine were measured by reverse-phase high-performance liquid chromatography with UV detection. A non-compartmental approach was used to estimate parameters on concentrations in serum such as the area under the serum concentration-time curve (AUC). Results : There was no significant difference between the reference and test drug when AUC and the maximum concentration of drug in serum $(C_{max})$ of two preparations were compared using the method of ANOVA, except the time to reach $C_{max}$ $(T_{max})$. Also, each difference in mean values of AUC and $C_{max}$ was less than 20 % of the corresponding average values of the reference drug. Results of ANOVA and confidence intervals of test/refrence ratio showed that the two preparations were bioequivalent with respect to AUC and $C_{max}$. Conclusion : these results suggest that although the results of $T_{max}$ did not satisfy the criteria of bioequivalence, this seems to be clinically insignificant in the treatment of bacterial infection, the test drug was bioequivalent with the reference drug as to the extent of bioavailability. We therefore concluded that the test and reference drugs seem to have a similar effectiveness and satisfy profile.