There is provided a process for preparing febuxostat of formula (I) or a pharmaceutically acceptable salt thereof, the process comprising: condensing a compound of formula A with a compound of formula B to form an ester of febuxostat hydrolyzing the ester of febuxostat to febuxostat, and optionally converting the febuxostat to a pharmaceutically acceptable salt thereof, wherein: R" is an activating group selected from boronic acid or lithium R is selected from optionally substituted C1-4 alkyl or optionally substituted aryl L is a leaving group selected from diazo, halo, -OS02R", -OCOR" or -0-Si(R")3 and R" is selected from optionally substituted C1-4 alkyl or optionally substituted ary].
