Simultaneous electrochemical determination of nicotinamide adenine dinucleotide (NADH) and ascorbic acid (AA) at a carbon nanotube electrode is presented. The discrimination of NADH and AA is conducted with the difference of peak potential by differential pulse voltammetry. Two well-distinguished anodic peaks, +0.56 and +0.26 V, due to NADH and AA are observed. The characteristics of those peaks were independent from each other. The attained characteristics for simultaneous determination of NADH and AA are (i) NADH measurement at the concentration range of 0.030 - 2.0 mM in the presence of 1.2 mM AA, and (ii) AA measurement at the concentration range of 0.030 - 2.0 mM in the presence of 2.0 mM NADH.