Nicotinic acid (NA) as lipid lowering agent drug has not become a first-line treatment due to the strong side effect called flushing occurs when given in immediate release dosage form. The tablets were prepared by wet granulation method using HPMC K-15M, polymer as retardant and the prepared tablets of NA will remain intact up to 2 hrs in pH 1.2 due to Eudragit L 100-55 and its release is not only initiated but tact fully retarded up to 12 hrs and were found to be superior in physical properties,dissolution characteristics, and drug content uniformity. The drug release from the matrix tablet Fitted to the Higuchi model and Zero order release which indicates non-Fickian diffusion.N8 showed good similarity with theoretical profile of nicotinic acid. Excipients has significant effect on drug release,because DCP retarded the release due to hydrophobic nature, on the contrary MCC increased drug release for its swelling property and causing burst release, and lactose moderately affected drug release due to channeling action and hence causing drug release at desired rate and amount. The studies indicate that the formulation was effective in providing in vitro release for extended period.