Nicotinic acid (NA) as lipid lowering agent drug has not become a first-line treatment due to the strong side effect called flushing occurs when given in immediate release dosage form. The tablets were prepared by wet granulation method using HPMC K-15M, polymer as retardant and the prepared tablets of NA will remain intact up to 2 hrs in pH 1.2 due to Eudragit L 100-55 and its release is not only initiated but tact fully retarded up to 12 hrs and were found to be superior in physical properties,dissolution characteristics, and drug content uniformity. The drug release from the matrix tablet...