Chitosan and β-cyclodextrin were used to prepare microspheres with theophylline for pulmonary delivery by spray drying method. The characteristics, mucociliotoxicity, permeation rate and drug release were studied. The drug entrapments of microspheresⅠ, Ⅱ and Ⅲ were from 35.70% to 21.09% and 13.33%, while yields and encapsulation effi ciencies were higher than 45% and about 90% respectively. The microspheres possessed low tap densities (0.34-0.48 g/cm 3 ), appropriate diameters (3.35-3.94 μm) and theoretical aerodynamics diameters (2.20-3.04 μm). SEM images showed the microspheres were spherical with smooth or wrinkled surface surfaces. FT-IR demonstrated theophylline had formed hydrogen bonds with chitosan and β-cyclodextrin. The microspheres could effectively reduce the ciliotoxicity and easy to penetrate the memberine. The in vitro release of the microspheres was related to the ratio of drug/polymer and microspheres Ⅱ had a prolong release, providing the release of 72.00% in 12 h. The results suggestes that chitosan/β-cyclodextrin microspheres Ⅱ are a promising carrier as sustained release for pulmonary delivery.