Maximum likelihood estimator (MLE) and restricted maximum likelihood estimator (REMLE) approaches are available in analyzing the linear mixed model (LMM) like bioequivalence trials. US FDA (2001) guides that REMLE may be useful to assess bioequivalence (BE) test. This paper studies the statistical behaviors of the methods in assessing BE tests when some of observations are missing at random. The simulation results show that the REMLE maintains the given nominal level well and the MLE gives a bit higher power. Considering the levels and the powers, the REMLE approach is recommended when the sample sizes are small to moderate and the MLE approach should be used when the sample size is greater than 30.