Extended release formulation levetiracetam is approved by Food and Drug administration as an antiepileptic drug for adults with partial onset seizures. The main objective of present study was to develop and evaluate matrix tablets levetiracetam by various polymers (Eudragit RL100, Eudragit RS100 & ethyl cellulose) of different concentrations. The pre and post compression parameters were evaluated and results reveals that all parameters such as angle of repose, bulk density, compressibility index, hausner’s ratios, weight variation, friability, hardness and drug content were within the acceptable limits. In vitro drug release performed in phosphate buffer pH 6.8 showed that the formulations prepared by using Eudragit RS100 extended its release until 12 hrs. Among all prepared formulations F6 elicits slow, gradual and drug release extended upto 12 hrs and drug release mechanism followed zero order kinetics.