The basic goal of any drug delivery systems is to provide a therapeutic amount of drug to the proper site of body to achieve therapeutic level promptly and then maintain the desired drug concentration in systemic circulations. Now recent scientific and technological advancement have been made in the research and develop of rate controlled oral drug delivery systems by overcoming physiological adversities and short gastric residence time. Matrix tablet of Salbutamol sulphates were fabricated by full (32) factorial design using Ethyl cellulose and Acry coat S-100 as a polymer. In Vitro release of was performed in 0.1(N) HCl acid buffer for first 2 hrs & Phosphate buffer pH 6.8 for 10 hrs. All the physical characters of the fabricated tablet were within acceptable limits. The in vitro release profiles of the tablets followed Higuchi model the R2 values are more near to unity.
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