The aim of the present study was to develop Abacavir controlled release tablets to maintain constant therapeutic levels of the drug for over 12 hrs. Carbopol974P, Xanthan Gum and HPMC K 15M were used as polymers. All the formulations were passed various physicochemical evaluation parameters such as Bulk Density, Tapped Density, Cars Index, Hauser’s Ratio, Angle of Repose, Weight Variation, Hardness, Thickness, Friability and Drug Content. From the dissolution studies it was evident that the formulation F5 showed better and desired drug release pattern i.e., 99.16 % in` 12 hours. It contains the Xanthan Gums polymer. It followed peppas order release kinetics. Key Words: Abacavir, Carbopol974P, Xanthan` Gum and` HPMCK` 15M, Controlled` release tablets.