The present invention provides an improved process for the preparation of Sevelamer or it"s pharmaceutically acceptable salts thereof, wherein polyallylamine hydrochloride is subjected to setting free of acid in the presence of base and reacted with epichlorohydrin in the presence of a phase transfer catalyst to get easily filterable granular Sevelamer hydrochloride, optionally converted into pharmaceutically acceptable salts.[IN-CHE-2010-01897A]
