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Purpose: To quantify the bias in the Wagner-Nelson (W-N) estimate of the fraction of drug absorbed resulting from the absolute bioavailability (F) and dissolution/release kinetics of the drug.Methods: The methodology was based on deduction of the W-N method.Results: The W-N method was merely approximately applicable when F was not far less than 100%, and the W-N method estimate of absorption is dependent upon the release kinetics.Conclusion: Two novel parameters have been established to evaluate the W-N method.