A novel approach using smoothing cubic splines and point-area deconvolution to estimate the absorption kinetics of linear systems has been investigated. A smoothing cubic spline is employed as an interpolation function since it is superior to polynomials and other functions commonly used for representation of empirical data in several aspects. An advantage of the method is that results obtained from the same data set will be more consistent, irrespective of who runs the program or how many times you run it. In addition, no initial estimates are needed to run the program. The same sampling time or equally spaced measurement of unit impulse response and response of interest is not required. The method is compared with another method by using simulated data containing various degrees of random noise.