This document summarizes a study evaluating the linearity of using quantitative FTIR to determine polydimethylsiloxane (dimethicone) levels in lotion formulations. Samples containing varying amounts of dimethicone were prepared and extracted. FTIR analysis found absorption peaks corresponding to dimethicone at 1260 cm-1. Absorbance values at this peak increased linearly with dimethicone amount. The method demonstrated good linearity (R2 = 0.9992) and specificity for dimethicone.