The drug Etodolac, is a non-steroidal anti-inflammatory drugs (NSAIDs) prominently used for treatment of chronic rheumatism. Aims: The objective of the present study to evaluate the effect of manufacturing process variable on designing of extended release tablet of Etodolac using natural polymer. Materials and Methodology: Etodolac control release tablets were prepared by direct compression and wet granulation methods using Kollidon® SR (Semisynthetic polymer) in different ratios (7, 8, 9 and

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... %) as release rate controlling polymers. The granules were evaluated for flow properties by evaluating bulk density, tapped density, Carr's index, Hausner's ratio and angle of repose. The tablets were evaluated for drug polymer compatibility study by FTIR, diameter, weight variation test, hardness, friability, disintegration test, in vitro drug release, release kinetics and stability studies. Results and Discussions: The FTIR study revealed that no such interactions being taking place in between drug and polymers. The flow property of granules of all tablet batches was found to be good. All the tablet formulations had good tablet physiochemical properties. All Etodolac extended release tablet formulations showed satisfactory drug content and in vitro release. Conclusion: The results of in vitro study, it was concluded that Etodolac matrix tablet containing Kollidon ® SR (10.0 %) prepared by wet granulation method, provided most controlled release of water-soluble Etodolac over extended period of time. Thus wet granulation method is the optimized method in designing of extended release tablet of Etodolac.