The purpose of this study was to evaluate the potential for time delayed release drug delivery system of carvedilol phosphate. Carvedilol phosphate chosen as model drug with an aim to release drug at early morning occurrence of disease can be avoided. Direct compression method was used for preparation of tablets. The prepare tablets were evaluated for various parameters like hardness, thickness, average weight, drug content, % cumulative drug release. The optimized formulation F2 was subjected to stability study for 1 month. In preliminary batches 3 polymers were used in combinations, from the obtained evaluation data of preliminary batches polymers (PHPMC AS HG & EUDRAGIT S 100 ) were selected for further factorial design batches, from the evaluation parameter data, it had been seen that the average weight of the prepared tablets were in the range of from 78 to 82 mg. Tablets of all batches complied with the mass variation requirement of Indian Pharmacopoeia and no batch varied more than 5% of the average weight indicating consistency in the preparation of the tablet with minimal batch to batch variation. The drug content analysis show that there was accurate distribution of the drug in the tablets and well within the range of 95.95 -102.39 % of the total amount of the drug added in tablets. It was concluded that formulation of carvedilol phosphate had potential application as anti-hypertension for time delayed delivery of drug following in oral administration.