Omeprazole(OMZ)-cholestyramine(CHL) and various OMZ-Dowex resin complexes were prepared by reaction between OMZ and activated resins in 0.1N NaOH solution. And their physical properties were tested by means of infrared(IR), differential scaning caloimeter(DSC), X-ray diffraction. Chemical stability of OMZ-CHL was increased markedly compared with OMZ and the decomposition of OMZ-CHL followed the pseudo first-order kinetics and the rate constants were $2.743{ imes}10^{-4}/day$ at $20^{circ}C$, $7.83{ imes}10^{-3}day^{-1}$ under 80% RH and $1.68{ imes}10^{-2}day^{-1}$ under UV radiation, respectively. On the other hand, the rate constants of OMZ were $2.996{ imes}10^{-4}day^{-1}$ at $20^{circ}C$, $1.17{ imes}10^{-2}day^{-1}$ under 85% RH, and $4.07{ imes}10^{-2}day^{-1}$ under UV radiation, respectively. The rates of dissolution of OMZ-CHL bulk and OMZ-CHL tablet were 100% and more than 85% in 15 minutes, respectively, which were increased than OMZ base and OMZ-tablet. In the acute toxicological test, the value of oral $LD_{50}$(mouse) was 4.608 g/kg. OMZ-CHL was pelletized using lactose, polyethyle neglycol(PEG), D-sorbitol, Avicel PH 101, sodium laurylsulfate and polyvinylpyrrolidone(PVP) K-30, and enteric coated with HPMCP, Myvacet, acetone, ethanol and cetanol, of which dissolution rate was found to be more than 85% in 10 minutes. From the above results, it was found that OMZ-CHL is a useful means for development of new oral dosage forms of OMZ.