Losartan sodium is BCS-II class and poorly water soluble drug. The present study was to develop the Losartan Potassium Hydrogel which was prepared by Co-Polymerization method includes Potassium persulfate and Ascorbic acid as a catalyst, Distilled Water as a vehicle, NN Methylene bis Acrylamide as a cross linker, Acrylic acid and Acrylamide as a homopolymer. The evaluation of density, Viscosity, pH, Drug content was determined by different techniques. The RF value of Losartan potassium was determine by using different organic solvent by using TLC techniques. The Characterization of Losartan potassium 15 was done by SEM, TEM, Swelling index, Solubility Study, Particle size and Stability study was performed .The HPLC analysis was carried out Triethalamine Acetonitrile (60:40 v/v) mobile phase is exhibited retention time 5.235 min. and drug content 82.30 %. The appearance study shows colourless liquid solution up to 90 days. That indicates stability of solution. So, Losartan potassium 15 formulation shows increase the bio-availability of Losartan Sodium.