SDEDDS are poly dispersed systems where the dispersed phase contains the droplets of the continuous phase. These double emulsions are of two types: W/O/W types multiple emulsions and O/W/O types multiple emulsions. Pantoprazole sodium is a new orally effective proton pump inhibitor agent, highly water soluble drug, is formulated into SDEDDS, which enhances permeability of the drug and produce the sustained release. Liquid SDEDDS formulations were prepared using hydrophilic surfactants Tween80, W/O Emulsion, water and subjected to further evaluation parameter. From the prepared liquid SDEDDS Three optimized Pantoprazole sodium SDEDDS formulations 4:6, 5:5 and 6:4 are selected and evaluated the viscosity and microscopic characterization, high loading drug and emulsification time. With future development of this technology, SDEDDSs will continue to enable novel applications in drug delivery and solve problems associated with the delivery of highly soluble drugs. There exist some fields of SDEDDS to be further exploited, such as studies about human bioavailability and correlation of in vitro/in vivo.