A method for nicotinic acid (NA) and nicotinamide (NAA) analysis in meats was developed. NA and NAA were extracted from meats or meat products with metaphosphate aqueous solution. The extract was cleaned up with an Oasis MCX cartridge. The cartridge was washed with 2% acetic acid (v/v) and acetic acid–methanol solution. NA and NAA were eluted with ammonia–methanol solution. NA and NAA in the eluate were chromatographed on a Scherzo SM-C18 (3.0×150 mm, 3.0 μm) column with 20 mmol/L ammonium acetate containing 0.1% acetic acid–acetonitrile (97 : 3) as a mobile phase and were monitored at 261 nm. Quantification was performed by LC and LC-MS/MS. Calibration curves showed high linearity (correlation coefficient>0.998) between 1–25 μg/mL for LC and LC-MS/MS. Recoveries were 84–108% (CV≦5.8%) by HPLC and 79–105% (CV≦9.0%) by LC-MS/MS. The limit of quantitation for NA was 0.005–0.01 g/kg and that for NAA was 0.01–0.02 g/kg.