The aim of the present research work was to develop Theophylline pulsatile tablet for the acute asthmatic attack. In the present study Theophylline Pulsatile tablet consisting of fast-swelling core tablet coated with a water-insoluble ethylcellulose were developed. Effects of coating material, the type of the disintegrants, and coating level on the release profiles were investigated. Rupture time increased with increasing the amount of coating level. Tablets with EC50 was most optimal in order to achieve a long lag time and followed by rapid release as compare to EC20. The lag time of tablet containing different disintegrants increased in the following order: croscarmellose< sodium starch glycolateglycolate<low-substituted hydroxypropyl cellulose<Crospovidone. And the lag time increase with higher coating level. The results showed that EC20 was the best candidate polymer for pulsatile release tablet as compared to EC50 which has very long lag time.