In the present study controlled-release matrix tablets of Guaiphenesin and Salbutamol Sulphate were prepare and evaluated by using Na CMC, Xanthan gum, HPMC100cps, Ethyl Cellulose (15cps), Compritol, Precirol in different concentrations for treatment of respiratory disorders. Various tablet formulations were prepared and evaluated for compatibility studies and physical parameters such as Hardness, Friability, Dissolution, Content Uniformity and Thickness. The manufacturing procedure was optimized with respect to the thickness between 6.3 to 6.5mm, hardness 5 to 6 kg/cm2 and description being white, oval shaped tablets with break line on one side. The tablet weight was targeted for 800mg. The developed formulations showed uniform pre and post compresssional properties. Out of all formulations F5 was showed higher rate of drug release 105.49 & 113.62 for Guaiphenesin and Salbutamol Sulphate respectively when compared to other formulations. Formulation containing NaCMC, Xanthan gum, HPMC100cps polymers showed higher rate of drug release over a period of 24hrs. In conclusion, the results suggest that the developed sustained-release matrix tablets of Guaiphenesin and Salbutamol Sulphate is a potential attempt, and better than conventional dosage forms, leading to avoid dosing frequency and better patient compliance.