Etodolac is a non steroidal anti-inflammatory drug. it is an inhibitor of cycloxygenase which belongs to the pyranocarboxylic acid group. Which is effective in treating fever, pain, and inflammation in the body. which is degraded in stomach .Thus, the purpose of the study is to formulate a dosage form which is coated by coating polymer(s) which passed the acidic medium and exhibit significant effect in intestine. An attempt was made to formulate microspheres with two coating polymers: HPMC & Ethyl Cellulose as well as using of floating properties of polymers will release drug in controlled manner. Thus, these different type of microspheres was characterized in terms of Particles size, buoyancy study, Entrapment efficiency and In-vitro studies.