Gabapentin is an anticonvulsant drug used for the treatment of epilepsy. It is not bound to plasma protein and is not metabolized. A high performance liquid chromatography–mass spectrometric micro method is described in this report for its determination from human plasma. Chromatography was performed on a 50 × 4.6 mm, 4 μm nitrile column and the parent ion detected in the positive ionization mode on single quadrupole analyzer (Q1MI) with atmospheric pressure ionization source. Extraction was carried out on C18, 100 mg/3cc cartridge using 10 μL sample volume. The mean extraction recovery was 97% and within batch and between batch coefficients of variation were <9%. Lack of interference from endogenous substances helped in achieving a highly sensitive method without the need for monitoring fragment ions. The lowest concentration injected on column for calibration curve was 195 pg (range 0.5–64 ng). The method was applied for analysis of samples from a cross-over bio-equivalence study comparing two formulations.