Carbopol is an acrylic polymer. Carbopol is non-toxic and non-irritating so that it is suitable for gel preparations. Carbopol 940 is often used as a gelling agent in gel preparations. Concentration of carbopol 940 as a gelling agent needs to be concerned to obtain a good gel preparation. This study aimed to determine the effect of carbopol 940 concentration on physical properties, drug release and the use in eye drops. The research method used was descriptive method with data collection technique using PICO (Population, Intervention, Compare, Outcame) approach. Based on the Descriptive research results, it was obtained that carbopol 940 had influences on the physical properties of the gel in the form of pH, viscosity, spreadability, adhesion, organoleptic and stability. Carbopol 940 is commonly used in controlled-release drug formulations. In addition, carbopol 940 is also safe to use in eye drops preparations which do not cause irritation in in vivo testing.