We address the usage of a controlled drug delivery system with a prolonged GI residence time while talking about drugs with an absorption window in the upper small intestine. Floating drug delivery systems (FDDSs), intended to float on the gastric contents for an extended period, are projected to increase the bioavailability of drugs. Gastro-retentive floating microspheres are low-density systems with sufficient buoyancy to float over the GIT contents and remain there for an extended period of time. The medicine's controlled, delayed release causes a rise in stomach retention and less variation in plasma drug levels. This review paper discusses the anatomy and physiology of the gastrointestinal tract, gastric emptying, mechanism, formulation, and evaluation of floating microspheres