The main objective of this project is to illustrate the administration of theophylline which is the drug under study. The main purpose of this project is to prove the use of PKNCA package in the field of pharmacokinetics. The following tasks are explained in this paper: -:Calculates non-compartmental pharmacokinetics parameters(AUC, Tmax, CMAX) -:Performs bioequivalence analysis based on FDA and EMEA guidelines. -:Reports the results in tables and individual plots