Drug containing biocompatible polyvinyl (PVA) micro spheres were prepared by using emulsification and polymerization techniques. The drug delivery systemshould be capable of drug release over an extended period of time. An aqueous solution of PVA containing various concentration of drug-Ciprofloxacin was dispersed as droplets in liquid paraffin using suitable stabilizing agent. Cross-linking of PVAdroplets with glutaraldehyde was introduced by an acid catalyst, which was produced by the addition of small quantities of benzoyl chloride in to the dispersion medium. The drug release studies were carried out in the simulated gastric and intestinal fluids without the digestive enzymes at 370C. This study indicates that the cross-linked PVAcould be used as a polymer for controlled release dosage formof ciprofloxacin hydrochloride .Themicrosphereswere characterized for their particle size analysis.