An Interpenetrating Polymer Network (IPN) is the normal form of two or more crosslinked polymers. These are water soluble networks and are rendered insoluble due to the presence of chemical or physical crosslinks. As IPNs have high water uptaking capacity and biocompatibility to natural tissues, these are used in biomedical and pharmaceutical applications like drug-delivery systems. Characteristics of IPNs like % swelling, number average molecular weight between crosslinks, mesh size, compressive strength vary when these are formed from different crosslinking agents and are allowed to swell in different environment of pH and temperature. Poly Vinyl Alcohal (PVA) is a tough polymer and is highly water-soluble. When Semi-IPN of PVA/AA (Acrylic Acid) is formed using Glutraldehyde(GA)/TMPTA or GA/BIS crosslinker, the space between the mesh becomes smaller and stronger. As a result, it becomes super water retainer for carrying some substance in aquatic mediums. Due to anionic nature of AA, %swelling of IPN increased as compared to hydrogel of pure PVA . Thus, used to carry model drug Etophylline.