A numerical model for diffusion and dissolution controlled transport from dispersed matrix is presented. The rate controlling process for transport is considered to be diffusion of drug through a concentration gradient coupled with time-dependent surface change and/or disappearance of the dispersed drug in response to the dissolution. The transport behavior of drug was explained in terms of ${ u}$ parameter: ${ u}$ value means a ratio of diffusion time constant and dissolution time constant. This general model has wide range of application from where release is controlled by the diffusion rate to where release is governed by the dissolution rate. Based on this model, theoretical drug concentration, particle size distributions in the polymer matrix system and the resulting release rate were also investigated.