This study was designed to establish a strategy for the bioequivalence study of doxifluridine, an anticancer drug, in dogs instead of cancer patients. Although the results from animals may not occur in the same manner from human, those would be worth enough in terns of the bioequivalence. As for critically ill population such as cancer patients, bioequivalence studies in animals bring many advantages. Six healthy Beagle dogs were selected on the basis of hematology and blood chemistry test. After an over night fast, 200 mg of doxifluridine was orally administered, and blood was serially taken up to 12 hours. Plasma concentration of doxifluridine was measured using a newly validated bioanalytical method by a HPLC coupled tandem mass spectrometry. Time course of plasma doxifluridine concentration was analyzed with non-compartmental and compartmental approaches. Consequently, we represented hematology and blood chemistry database for the selection of healthy Beagle dogs, and suggested a sensitive and validated analytical method of doxifluridine, as well as a study design for the bioequivalence of doxifluridine in dogs.