The aim of this research work was to Natural Polysaccharide used as SR Matrix Tablet, any pharmaceutical formulation contains two ingredients one is the active ingredient and other is an excipients. In current senario, various plant have been studied for their diverse applications as excipients like binders, granulating agents, disintegrants, emulsifiers, suspending agents, gelling agents, mucoadhesive agents, matrix-formers, release retardants, enteric resistant, etc., in various pharmaceutical dosage forms. Among these, okra mucilage is an emerging excipient the current chapter deals with a comprehensive and useful discussion on extraction & isolation, chemical composition and properties of okra mucilage. Okra modification was done successfully by physical as well as chemical modification methods. Among these chemical modifications was found to be best possible method for formulation of SR matrix former. Drug-polymer compatibility study by IR Spectroscopy, which proves that there were no any chemical interactions.An excipients help in the manufacturing of dosage form and it also improves physicochemical parameters of the dosage form The main objective of the present study was to develop, formulate and evaluate a matrix tablet by using hydrophilic natural retardant polymers which would retard drug release in upper GI tract and should start releasing the drug when it reaches the alkaline environment of small intestine. Okara were investigated as the model hydrophilic retardant polymers. The prepared tablets were subjected for pharmacopoeial and non-pharmacopoeial evaluation parameters including loose and tapped bulk density, compressibility index, hausner ratio, angle of repose, friability, hardness, thickness, weight variation, % drug content and in-vitro drug release studies. It can be concluded that the combination of hydrophilic polymers that are retardant in nature are better suited for sustained and controlled drug delivery system than the hydrophilic polymer alone.