A process of manufacturing hollow spheres by extrusion and spheronisation comprising mixing raw material with active ingredient making wet dough feeding wet dough into the extruder which has at least one die orifice in an extrusion die. which gives hollow extrudes spheronising the hollow extrudes using spheronisation: and drying the hollow spheres into fluid Bed dryer or tray dryer. The present hollow spheres can contains oils, wherein oil is injected using needle in the hollow spheres & pore of the hollow spears can closed with waxes and natural gums. The present hollow spheres gives advantage of improved physical quality standards with respect to more consistency in uniform individual weight, hardness, disintegration time and ultimately dissolution.