A ¹H-NMR procedure based on an analysis of its data by a multivariate calibration method was conducted for the simultaneous determination of theophylline and caffeine in synthetic and real samples. Partial least squares regression (PLS) was chosen as the calibration method. The methyl signals of theophilline at 3.36 and 3.54 ppm that overlapped with those of caffeine were significant characteristics which were employed in this study for their analyses. The proposed method was successfully applied to recovery studies of theophylline and caffeine from real tablet samples.