Premise of the research: GERD (Gastro-Esophageal Reflux Disease) disease is too most common problem and Pantoprazole to be an effective and well tolerated treatment of acid related disorder. Pantoprazole is not stable under acidic condition. Pellets are likely to be affected by gastric emptying due to their small size. MUPS (multi-unit pellet system) is the first PPIs (proton pump inhibitors) to be made available as an orally disintegrating tablet. Delayed release products are typically enteric coating or colon target system. Eudragit polymer is used as an enteric coating film former for solid dosage forms. Methodology: Eudragit L 30 D 55 is used as an enteric coating film former for solid dosage forms. Eudragit L 100-55 is an alternative to Eudragit L 30 D-55. It is commercially available as a redispersible powder. Eudragit L 100-55 (prepared by spray-drying Eudragit L 30 D-55) is a white, free-flowing powder that is redispersible in water to form latex that has properties similar to those of Eudragit L 30 D-55. Result: Use of Eudragit L 30 D 55 in the preparation to delaying the release of Pantoprazole to the colon system. In trial VI, solvent based Eudragit L 30 D 55 coating was most suitable when used 60% with respect to pellets weighs 0.1 N HCl is formed to be 6% in 1 hrs.