The present invention relates to the approach of sustained release drug delivery system for lithium carbonate with an aim of improving patient compliance, better therapeutic efficacy for the treatment of many diseases. The matrix tablet was prepared by wet granulation method using ethanolic solution of Eudragit S100. The prepared sustained release matrix tablets were evaluated for different physical & mechanical evaluation tests. The optimized formulation batch (F4) shown 96.42% drug release after 14 hrs.