Theophylline (TF) was preferably used for the treatment of asthma and chronic obstructive pulmonary diseases. However, it has a limited therapeutic range. So the controlled release of theophylline is required. In this study, TF was encapsulated with poly (vinyl alcohol) (PVA) and sodium carboxy methyl cellulose (NaCMC) polymers by using ionic gelation and liquid ripening method and iron III chloride (FeCl3) was used as crosslinking agent. Prepared microspheres were characterized and also defined by equilibrium swelling values and release profiles. Microspheres, in which the most suitable release conditions were determined, coated with EC and drug release studies were carried out.