a These two authors equally contributed to this work.Received Oct 1, 2010 Revised Nov 1, 2010 (Duggan et al., 1989;Bradford et al., 1991;Nishio et al., 2005). It was also reported that higher incidences of adverse events are associated with higher drug concentrations of statins and the most serious adverse events associated with them are hepatotoxicity and myotoxicity (Duggan et al., 1989;Vickers et al., 1990a;Bradford et al., 1991;McClelland et al., 1991). Since, SA has the similar mechanism of action like other statins, higher peak concentrations of SA would be expected to be related with incidence of adverse events. Therefore, formulations of SA with reduced side effects and constant pharmacological activity are of interest.It was reported that lovastatin IR given as 20 mg twice daily produced a signifi cantly greater reduction in LDL cholesterol