Abstract
Some authors have used an elimination rate constant derived from one theophylline treatment (e.g. the elixir) to apply the Wagner–Nelson method to concentration–time data from another treatment (e.g. a sustained‐release form). Since there is considerable intrasubject variation in the elimination rate constant of theophylline such a practice usually involves use of an incorrect rate constant. By means of theoretical treatment and simulations the effects of such a practice are shown and illustrated.