The application of artificial neural network(ANN) and near-infrared spectroscopy for pharmaceutical nondestructive quantitative analysis of Paracetamol was investigated. The artificial neural network patterns of Paracetamol tablet medicines, powder medicines, first derivative spectra and second derivative spectra were established, and they were compared each other. The uncertain specimens were predicted. The parameters affecting ANN were discussed. A new network evaluation criterion, i.e., the degree of approximation, was employed, and the predicted results were reliable.