In present study an attempt was made to prepare microballoons of ibuprofen by emulsion solvent diffusion technique for sustained delivery by using polymers like Ethyl cellulose to extend the drug release for about 12 hours in the upper GIT, which may result in enhanced absorption and there by improved bioavailability. Development of ibuprofen loaded microballoons was carried out by using different concentration of Polyvinyl alcohol (PVA) and Ethyl cellulose. Total four batches were formulated. All four batches were evaluated for Yield and entrapment efficiency Among all batches F2 shows maximum Yield and entrapment efficiency and was considered as optimized formulation. Optimized batch F2 was evaluated for Zeta Potential, Particle Size Distribution SEM and stability study.