Siddha system is a wonderful medical system since ancient times. The medical system fully depends upon concept of the nature. Herbals are always having highly potent medicinal value without causing any adverse effects. Gowthamar chooranam is one of the best Siddha formulation indicated in Siddha literatures for the management of hepatic diseases. Though this formulation is being used in clinical practice, Scientic documentation to standardize this drug is essential nowadays. So, the Siddha formu lation Gowthamar chooranam is subjected into characterization using FTIR and SEM. The results confirmed that the presence of functional groups Amide, Phenols and alcohols, Alkanes, Aldehyde, Amine, Alkenes, Alkanes , Ester , ether, Alkyne. The resul ts of SEM analysis shows the morphological nature of the drug Gowthamar chooranam. These findings will help for further research in Gowthamar chooranam.