The aim of the work was to develop Theophylline hydrochloride sustain release tablet using Methocel k 15 MCR, Methocel K100M CR premium and Methocel K4M CR premium in blending and granulation stage of processing and evaluate their physico-chemical properties and also compared the dissolution profile with the marketed drugs.Tablets were prepared by wet granulation method. The active ingredient, release retardants, diluents, fraction of polymer are mixed together to make wet mass for granulation. The rest of the polymer was mixed in the blending stage. The effect of polymer on drug release was studied with other physicochemical properties. Formulations (F-4) containing Methocel k 15 MCR met the desired sustained release pattern as per USP specification (30th edition, 2006) from 1st hour to 8th hour as per in-vitro dissolution studies. The another test trial containing double polymer Methocel K100M CR premium and Methocel K4M CR premium also showed desired release pattern slightly deviated from compendia limit against specified time for 1st and 2nd hour. At the same time we also compared the dissolution profile of two marketed product with our test product. In that case the marketed product showed irregular dissolution profile in 6 th and 8 th hour in some cases.