The invention discloses a coenzyme II NADP+ or NADPH content testing kit and its method. The kit comprises acid extractive fluid, alkali extractive fluid, mixed solution of HEPES and EDTA, glucose 6-phosphate, PMS, MTT, glucose 6-phosphate dehydrogenase solution, NaCl solution and mixed solution of ethanol and double distilled water. The method includes steps of extracting NADP+ and NADPH in a sample by acid and alkali extracting fluids on the basis of a spectrophotometric method; performing PMS hydrogen delivering action on NADPH, and reducing MTT to be formazan; detecting light absorption value under 570 nm, and testing the NADPH content; reducing the NADP+ to be NADPH by glucose 6-phosphate dehydrogenase, thereby detecting the NADP+ content. The kit and its testing method can effectively test the content of the coenzyme II NADP+ or NADPH, and are featured by high specifity, wide application range, high stability, and others.