An LC–MS/MS‐based bioanalytical method has been developed to measure the concentration of L‐threonate at its endogenous level in human plasma. Following isotope dilution and protein precipitation, the samples were acetylated and chromatographed under reversed‐phase conditions for baseline separation of the derivatized L‐threonate and its stereoisomer D‐erythronate. The method was assessed by a fit‐for‐purpose validation with a calibration range from 100 to 10,000 ng/mL. The intra‐run coefficients of variation (CVs) were <3.6% and the inter‐run CV was 3.2% for the QC samples at endogenous level. At the lower limit of quantitation, the intra‐run CV was 6.1% and the average inaccuracy was −1.4%. This method provides an efficient and reliable quantitation of L‐threonate and could be useful to certain biomarker investigators.