The objective of the present study was to develop Salbutmol sulfate matrix tablets, sustained release dosage form, for the treatment of Chronic Obstructive Pulmonary Disease (COPD). Compatibility study was performed through Fourier Transformer IR spectroscopy revealed that there no interaction between drug and polymers. Matrix tablets were prepared by wet granulation method using different concentration of Hydroxypropylmethylcellulose K100M (HPMC K100M), HPMC K15M and Et Cellulose (EC). Prepared formulations were subjected to pre-compression parameters like angle of repose, bulk and tapped d., Hausner's ratio and Cara's index and post-compression parameters like hardness, friability, thickness, % drug content, weight variation, swelling index. All the formulations resulted in acceptable limits. Tablets were subjected to in-vitro drug release in 0.1 N HCl (pH 1.2) for first 2 h followed by phosphate buffer (pH 6.8) for remaining 10 h. In-vitro drug release data were fitting to zero order and Higuchi equation indicated that diffusion along with erosion could be the mechanism of drug release. It was observed that formulation F2 containing HPMC K100M exhibited the best release profile and able to sustain the drug release for prolong period of time. Swelling study suggested that when the matrix tablets come in contact with the dissolution medium, they take up water and swells, forming a gel layer around the matrix and simultaneously erosion also takes place.