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In recent times, modified drug dosage forms offers manifold merits, such as maintain or sustaining constant drug level at the site of action, prevention of peak concentration fluctuation, reduction in dose of drug, reduced dosage frequency, averting the side effects and which in turn availing improved patient compliance. Hence in this current study, an effort has been made to develop a modified drug release by using tablet in tablet technique encompassing novel polymeric coating by using natural and synthetic polymers with Salbutamol sulphate. The inner core tablets were prepared by using direct compression method. It has been observed that the formulation F7 was selected for press coat by using different polymers like HPMC, Ethyl cellulose, Xanthum gum and Guar gum in different ratios among which 1part of Xanthum gum and 1part of Guar gum was optimized based on the lag time (20.75% in 4 hours) and percent of drug release and also further evaluated.