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In this study, effect of viscosity and hydration properties of matrices in once daily sustained release tablet formulation release of Nicorandil was studied. Different matrix tablet formulations prepared by using wet granulation method by using ethanolic solution of ethyl cellulose as granulating agent. The effect of combination of different polymers and the different concentration of granulating agent studied. The granules and tablets were tested various physicochemical parameters. The release profile of formulation was compared with theoretical release profile of the drug. The results suggested that the Nicorandil release from matrix system was controlled by diffusion and erosion mechanism (ie anomalous behavior).