Salbutamol is a beta-2 adrenergic receptor agonist used to treat asthma, bronchitis, COPD, as well as prevent exercise induced bronchospasms the present work is formulation of salbutamol sulphate floating microspheres by using xanthan gum, and guar gum. All the formulations were subjected for preformulation evaluation. Results of preformulation studies, FTIR, SEM, particle size and size distribution, % yield, drug content, buoyancy time, entrapment efficiency, in vitro dissolution, and release kinetics. The FTIR Spectra revealed that, there was no interaction between polymers and Salbutamol sulphate. On the basis of release data of Salbutamol sulphate formulation F8 showed a good controlled release profile with maximum entrapment efficiency because of optimum polymer concentration i.e., 1:1.5:1.5 ratio (Xanthum gum and guar gum) with sodium alginate than other drug: polymer ratios. The invitro dissolution data for best formulation F8 were fitted in different kinetic models i.e, zero order, first order, Higuchi and korsemeyer-peppas equation. Optimized formulation F8 shows zero order drug release with Super case II transport mechanism. Keywords: Salbutamol sulphate, xanthan gum, sodium alginate, karaya gum, FTIR, SEM