The present aim to formulate microspheres of diclofenac sodium loaded into micro emulsions, to attain sustained release of drugs in oral route of administration and minimize dosing frequency through site specific or pH Dependent drug delivery system. The method of proposed work performed in two steps. In first step, the production of microspheres by emulsification method using eudragit RS100 polymer as a coating material in presence of methanol as a solvent and then performed the evaluation studies like particle size and entrapment efficiency to select the Optimize microspheres. In the second step followed the phase titration method in which the optimized Microspheres loaded   into aqueous phase in presence of emulsifying agent (tragacanth) to get micro emulsion then carried out in-vitro evaluation, viscosity and stability studies. The results found to be microspheres shows good entrapment efficiency and proper size distribution. On the basis of Invitro dissolution data found that, all formulations (F1-F6) were showed the drug release after defines the lag period made possible. The study revealed that entrapment efficiency and in-vitro release was best in F4 formulation was concluded. It will recommend as novel approach for future research.