Introduction: Vitamin C is a vital antioxidant molecule. It plays a critical role in the normal functioning of the body and optimum health. Black Tea is the most popular flavoured and functional drink worldwide. Aim of the work was to study the effect of black tea on vitamin C absorption in albino rat ileum. Methodology: Ten adult male albino rats, weighing 300-350 g, were divided into equal two groups. In group one, rats were starved for 24 hours, killed by cervical dislocation and the entire small intestine quickly excised and flushed with tyrode solution. Everted gut sac technique was prepared according to Barthe et al. (1998). Each sac was placed in a beaker containing 20 ml of tyrode solution with 20 mg Vitamin C. The beakers were placed in a shaking water bath for homogeneity for (5, 15, 30, and 60 minutes). Sacs were removed, washed in tyrode, and blotted dry. 0.1 ml of each sac contents was taken into beaker containing 9.9 ml buffer (PH 5.4). In the second group, 1 ml of black tea extract (50 mg dried black tea/ml) was added to 19 ml tyrode solution containing 20 mg vitamin C. The final tyrode mixture contained 1 mg/ml vitamin C and 2.5 mg dried black tea/ml tyrode. The absorbed vitamin C concentration was measured using spectrophotometer. Results and conclusion: Vitamin C absorption was increased by time, either alone or in the presence of black tea extract. Black tea extract increased the absorption of vitamin C compared to the absorption of vitamin C alone.