In the present research work an attempt has been made to optimize, formulate and evaluate pH sensitive multiparticulate system of salbutamol sulphate to achieve chronotherapeutic drug delivery for nocturnal asthma. The whole research work performed stepwise such as preformulation studies, development of core microparticle and development of coated microparticle, In the preformulation studies salbutamol sulphate was characterized physiochemical properties such as melting point, solubility, UV and FTIR. UV spectrophotometric method was established for quantitative estimation of drugs in the formulations. 279 nm as the absorption maxima was found to be typical of salbutamol sulphate and also no significant interaction of drug with polymers was observed in the UV and FTIR analysis. The formulation of the drug delivery system was divided into two steps. In first step, core microparticles were prepared by different method using chitosan, and EC as polymer. These core micropartcles wereevaluated for its physicochemical characteristics and In vitro drug release.