Present paper reports development of a simple procedure for estimation of ¹⁴C in irradiated graphite samples. The process utilizes decomposition of the graphite samples by heating followed by absorption of the generated carbon dioxide in ethanolamine and analysis using liquid scintillation analyzer. The interference due to tritium was removed by acid scrubbing. The optimized method has successfully been used for analysis of a large number of actual graphite samples irradiated in research reactor. The method can specifically be used for estimation of low active specimen and even in presence of fission products and activation products.