IN the present study extended-release tablets of Mirabegron were successfully prepared by using various polymers likeHPMC K 100M, carbopol 940, and xanthan gum by “direct compression method. Based on the pre-formulation studiesfor drug excipients, compatibility was observed and there were no compatibility problems with the excipients used in thestudy. Evaluation parameters like weight variations friability, hardness, thickness, and drug content were found to bewithin the limits. Among all the developed formulations F7 was selected as the best formulation, [XR (OR) ER]formulations have the longer period of time when compared with other formulations. The drug in zero order modelbased on the pharmacokinetics, extended-release formulation suitable for drug concentration at steady state, isdetermined by elimination half-life & dosing interval. The drug with short half-lives with a clear relationship between theconcentration & response indicate decreasing toxicity by slowing drug absorption therapeutic compounds with short halflives.These are excellent candidates for extended-release preparation because these can decrease dose frequency.