Ion exchange resin(IER) are cross-linked synthetic high molecular weight solid water insoluble usually white or yellowish, fabricated from organic polymer (polyelectrolyte) having ionizable functional group. IER have received considerable attention from pharmaceutical scientists because of their versatile properties as drug delivery vehicles. Research over the last few years has revealed that IER are equally suitable for drug delivery technologies, including controlled release, transdermal, nasal, topical and taste masking. The major drawback of sustained release of extended release or extended release is dose dumping, resulting in increased risk of toxicity. The use of IER has occupied an important place in the development of controlled- or sustained-release systems because of their better drug-retaining properties and prevention of dose dumping. Synthetic ion exchange resins have been used in pharmacy and medicine for taste masking or controlled release of drug. Drug resin complexation converts drug to amorphous form leading to improved drug dissolution. Several studies have reported the use of IER for drug delivery at the desired site of action. Sulfonated and carboxylic resins with a polystyrene backbone are most widely used in clinical medicine.