The results showed that the signal intensity and the concentration of acetaminophen displayed a good linear relationship in the 0%–100% range. The linear regression equation was I = 235.29 C + 120.58, and the correlation coefficient R = 0.9797. The real samples were analyzed and acetaminophen content was 60%. The relative standard deviation (RSD) was 7.33% (n = 10), and limit of detection (LOD, S/N = 3) of acetaminophen was 0.763 mg/g. The results showed that this method can meet the analysis of commercial tablets.