to evaluate and compare the pharmacokinetic (pK) characteristics of a newly developed oral osmotically controlled drug delivery system of Eperisone 150 mg tablets with Eperisone immediate release (iR) marketed tablet brand as a reference formulation. it was a single dose, two treatment, two sequence, randomized, crossover study, involving 12 healthy human subjects. A modified, sensitive Lc-eSi-MS/MS method was developed and validated as per fDA guidelines for estimation of eperisone in plasma using a simple extraction and quick protein precipitation method. non-compartmental pharmacokinetic model was used for pK analysis. Results were statistically compared using logarithmically transformed data, where p > 0.05 was considered as non-significant with 90% CI limit of 0.8-1.25. The bio-analytical method used for estimating drug plasma concentration was found to be simple, selective, linear, accurate and precise with 0.01 ng/ml as limit of detection. The comparative PK analysis revealed an insignificant difference in AUC 0-∞, AUC 0-t, V z /f, cl/f and t 1/2λz , whereas a significant difference in C max , t max and Mtts were found. the relative bioavailability of eperisone osmotic tablet was 109.7%. The osmotic controlled release drug formulation was found to release Eperisone for an extended period with less inter individual fluctuation in pharmacokinetic variables.