In the present invention, the inventors have improved the conventional drug absorption study cell by introducing a side arm to accommodate more everted gut in U-shape which separates both the ends of gut and prevent the folding of everted gut within the same height compared to conventional cell. Since the side arm incorporates everted gut sac along with water current flow which thus the improved cell has better temperature uniformity. The water jacketing is not there at the bottom which facilitates stirring through magnetic bead via magnetic stirrer. Also, the modified cell has broadened bottom than the upper part of the cell. Due to larger diameter at the bottom than the top, the modified cell has become sturdy and balanced during study and doesn�t require additional side support to balance the cell.