Drug targeting is a kind of phenomenon in which drug gets distributed in the body in such a manner that the drug interacts with the target tissue at a cellular or subcellular level to achieve a desired therapeutic response at a desire site without undesirable interactions at other sites. This can be achieved by modern methods of targeting the drug delivery system such as niosomes. Niosomes are the type of non-ionic surfactant vesicles, which are biodegradable, non-toxic, more stable and inexpensive, a new approach to liposomes. Their structure similar to liposome and hence they can represent alternative vesicular systems with respect to liposomes. The niosomes have the tendency to load different type of drugs. This review article represents the structure of niosome, advantages, disadvantages, the methods for  niosome preparation and characterization of pharmaceutical NSVs. Keywords:  Niosome, Cholesterol, Hydrophilic and Lipophilic drugs, Surfactant, Targeted delivery Bioavailability Improvement, Factors, Applications.