A Study to Evaluate Safety and Efficacy of Oral Febuxostat in Patients With Gout

Inclusion Criteria: * Subjects will also have a history or presence of gout as defined by the American College of Rheumatology (ACR) criteria * Subject has serum urate level \>= 8.0 mg/dL at the screening Visit Exclusion Criteria: * Female subject who is breast-feeding or pregnant * Subject has a history of xanthinuria * Subject who is intolerant of allopurinol, ie hypersensitivity, Steven-Johnson syndrome/topic epidermal necrolysis * Subject who takes allopurinol \> 300 mg/day and with serum urate level \> 8mg/dL * Subject who is HLA B\*5801 positive * Subject who is receiving thiazide diuretic therapy * Subject who has secondary hyperuricemia * Subject who requires concurrent therapy with any systemic or topical medications, prescribed or non-prescribed, containing aspirin or other salicylates (low doses of aspirin will be allowed(ie. =\< 325mg/day) * Subject who requires therapy with prednisone \> 10 mg/ day during the study * Subject who has active liver disease or hepatic dysfunction, defined as both ALT and AST \> 1.5 times the upper limit of normal * Subject who has serum creatinine \>= 1.5mg/dL * Subject who has any another significant medical condition as defined by the investigator that would interfere with the treatment, safety or compliance with the protocol (eg. A clinically significant ECG result) * Subject who has a history of cancer (other than basal cell carcinoma of the skin) within 5 years prior to the study, or has taken any systemic cancer chemotherapy within 5 years prior to the study * Subject who has previously participated in a clinical study in which febuxostat was administered * Subject who has participated in another investigational trial within the 30 days prior to the study