This study was conducted in order to assess the bioequivalence of two enteric-coated formulations of 40 mg pantoprazole (CAS 102625-70-7), under fed conditions. Seventy-four healthy subjects, age ranging from 24 to 55 years, were enrolled in a two-centre, randomised, single-dose, open-label, 2-way crossover study, with a minimum washout period of 7 days. Plasma samples were collected up to 30.0 h post-dosing. Pantoprazole levels were determined by reverse liquid chromatography and detected by tandem mass spectrometry detection (LC-MS/ MS). Pharmacokinetic parameters used for bioequivalence assessment were the AUClast (area under the concentration-time curve from time zero to time of last observed non-zero concentration), AUCinf (area under the concentration-time curve from time zero to infinity) and Cmax, (maximum observed concentration). These parameters were determined from the pantoprazole concentration data using non-compartmental analysis. Gender-related differences were found in the variability of all relevant pharmacokinetic parameters. The 90% CI (90% confidence intervals), obtained by analysis of variance (ANOVA) were within the predefined ranges. Bioequivalence between the test and reference formulation, under fed conditions, was concluded both in terms of rate and extent of absorption.