The aim of the present study was to improve commercial twice-a-day Acebrophylline formulation to once-a-day new formulation to improve patient compliances. To develop the double-layered tablet, the sustained release layer was prepared using Eudragit$^{(R)}$ L100-55 and Carnauba wax. The sustained release layer has shown delayed release rates in pH 1.2 which comparable to that of performed in pH 6.8 buffer. In the comparative pharmacokinetic study with commercialized Surfolase$^{(R)}$, the present double-layered Acebrophylline tablet has shown similar pharmacokinetic parameters of AUC, $C_{max}$ and $T_{max}$ values.