Whether ($AB_{w}$) may be neglected against ($A_{w}^{+}$) in the calculation of the extraction coefficient of ion-pairs was criticized by both experiments and theoretical consideration, where ($AB_{w}$) and ($A_{w}^{+}$) mean the molar concentration of ion-pair AB and cation $A^{+}$ in the aqueous phase. Ion-pair complexes were partitioned between phosphate buffer (pH 7.4) and n-octanol. Tetrabutylammonium, isopropamide and methylene blue were selected as cations and benzoic acid, p-toluenesulfonic acid, salicylic acid and taurodeoxycholic acid were selected as counter ions (anions). As a result, conventional methods which assume no existence of ($AB_{w}$) were proven to lack generality. The equation proposed in my earlier report was confirmed to be valid as a general method.