In the present study sustained release matrix tablets of Acebrophylline (200mg) were prepared by wet granulation technique using hydrophilic polymers such as HPMC K 100Mwith Sodium CMC of various concentrations to examine their influence on tablet properties on drug release profile. The drug’s approach involves several points of attack in obstructive airway disease. The tablets were evaluated for preformulation studies like angle of repose, bulk density, compressibility index and physical characteristics like hardness, weight variation, friability and drug content. In-vitro release of drug was performed in 0.1 N HCl for 2 hours and remaining hours with PBS pH6.8. All the physical characters of the fabricated tablet were within acceptable limits. The stability studies showed that it followed zero order kinetics when fitted to kinetic models (Higuchi, Hixson and Peppas).It was clear from the dissolution profile of acebrophylline from matrix tablets prepared using different polymers were indicated an increase in the polymer ratio retarded the drug release to a greater extent. As a concluding remark, F7 acebrophylline were found to be the best selected formulation based on the in vitro release studies.