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This presentation narrates the comparative analysis of the dissolution data nimesulide microparticles prepared with ethylcellulose, hydroxypropyl methylcellulose, chitosan and Poly(D,L-lactide-co-glycolide) as polymers. The analysis of release profiles showed that the variations noted in the release behavior of nimesulide from various microparticulate formulations are due to the nature of used polymer. In addition, maximum retardation in the nimesulide release was observed with HPMC (floating particles). Thus HPMC miacroparticles may be preferably employed for sustained release dosage form development.