Near-infrared (near-IR, NIR) spectroscopy has been a regularly used technique in agriculture and textile manufacturing for some years [1-61. However, the pharmaceutical industry has been slow to accept near-JR as an everyday analytical process. One reason may be its lack of primary absorption bands. All NIR absorbances are overtones of bands originating in the midrange infrared spectrum (4000-17000 nm). In addition, most of the near-JR spectrum of organic compounds (800-3500 nm) is attributable to combinations of the aforementioned over-tones. These “shortcomings” are more than compensated for by the attributes of near-IR instrumentation. Several excellent reviews have recently been published on the theory and instrumentation involved in near-IR reflectance analysis (NIRA) [7-10].