The objective of this study was to formulate and evaluate Salbutamol sulphate, controlled-release matrix tablets dosage form, for the treatment of Chronic Obstructive Pulmonary Disease (COPD), anti asthmatic and bronchodilator agent . The CR tablets were prepared by Wet granulation method using three polymers such as hydroxyl propyl methyl cellulose (HPMC), carboxyl methyl cellulose (CMC) and Methyl cellulose (MC) in varying ratios. Powder blends were evaluated compressibility index and angle of repose, shows satisfactory results. The compressed tablets were then evaluated for various physical tests like content uniformity, drug content uniformity, thickness, uniformity of weight, hardness, and drug content. The results of all these tests were found to be satisfactory. The in vitro dissolution study was carried out for 24 hours using type II dissolution apparatus. Among all the formulation, CMC VI was found to be 96.49% of drug release at the end of 8 hours. This finding reveals that above a particular concentration of CMC and HPMC are capable of providing controlled drug release.