A simple spectrophotometric method is proposed for determining deacetylation degrees (DD) of chitinous materials using phosphoric acid as the UV-transparent solvent system. Calibrating by the extinction coefficients (A(210)) of D-glucosamine and N-acetyl-D-glucosamine, DD values (24-88%) were computed numerically. The results correlated well (R(2) = 0.9805, n = 50) with those obtained by solid-state (13)C NMR. Comparison of the results obtained by the proposed UV method and solid-state (13)C NMR.