An effective planning of drug demand becomes a guarantee in the availability of drugs. Weak planning is seen from an emptyness or excess of drug. One of the way to control the plan is by using ABC analysis. Public Heath Center (PHC) as the first-level health facilities owned by local governments have a crucial role as a center for the development of central health and health services in its area. When a demand for drugs in a Public Health Center is not in accordance with the proposed needs planning to the District Health Office / City (there are certain drugs that experience emptiness and excess) so the use of budget was less effective and efficient. The aim of this research was to know and evaluate the process of drug requirement planning and to know the profile of drug with ABC Analysis in Tambak II PHC. The type of this research was descriptive qualitative research conducted trough observasional with retrospective data retrieval based on existing data from list of all drugs in Tambak II PHC. This research was conducted in April-May 2017. The results showed that the planning process at Puskesmas Tambak II was done by making LPLPO submitted to Pharmacy Warehouse Regency in accordance with the schedule that had been determined. The process of drug planning at Puskesmas Tambak II was not fully in accordance with the Pharmacy Management Training Material Guidelines in PHC (2010). ABC analysis result which was based on investment value of drug group A got 29 items (24,79%) from total item with cost Rp.62.116.377, - (69,44%), group B as much 33 (28.21%) of drug items with Rp.18.092.142, - (20.22%) absorbed total funds, group C 55 (47.01%) items with Rp.9.250.522, - (10.34% ). This group of drugs A had a high investment value and the use of group A can not be postponed so that there can be no vacancy.