In the present study, an attempt has been made to evaluate the effect of hydrophilic polymers on the release profile of drug from matrix system. Salbutamol sulphate, an anti-asthmatic agent, was used as a model drug to evaluate its release characteristics from different matrices. Matrix tablets of salbutamol sulphate were prepared by direct compression process using methocel K100M CR polymer. Release kinetics of salbutamol sulphate from these sustained release matrices in distilled water using USP paddle method with sinker for 8 hours were studied. Statistically significant differences were found among the drug release profile from different formulations. Higher polymer content (70%) in the matrix decreased the rate of the drug due to increased tortuosity and decreased porosity. At lower polymeric level (30%), the rate of drug release was elevated. The release mechanism was explored and explained with zero order, first order, Higuchi and Korsmeyer equations. The results generated in this study showed that the profile and kinetics of drug release were functions of polymer type, polymer level and physico-chemical properties of the drug.