Salbutamol sulphate nebules is considered as the most rapid effective route ofadministration for treatment of acute attacks of asthma .This study was carried out to formulate a stable formula of salbutamol nebulescontaining 0.1% (2.5mg / 2.5ml) of the active ingredient in a buffered solution .Stability study in different buffers at pH 3 showed that the longest shelf life wasequal to 3.5 years for formula F .In addition the bioequivalency of this formulaincomparison to ventolin® nebules was measured and it was equal to (± 5.2) %.Also it was found that there was no significant difference between the formulaand ventolin® nebules regarding their pharmacokinetic parameters which includeelimination rate constant, elimination t 0.5 and amount of the unchanged drug excretedin urine, 30 min. after administration (p<0.05) . This study may suggest that theprepared formula could be used successfully in the preparation of salbutamol sulphatenebules.