The aim of the present investigation was to develop controlled release tablet of Abacavir sulphate using. Azadirachta indica (Neem gum) and comparison with official guar gum (BP). Additionally, physiochemical properties of the gum were evaluated. Totally five batches abacavir containing extended release tablets were designed using neem gum / guargum characterized for preliminary trial. Best formulation was selected for optimization by 22 central composite design. In this Input variable were Neem gum/Guargum (X1) and Microcrystalline cellulose (X2). The output variables were Hardness (Y1) friability (Y2) swelling index (Y3) and in vitro release (Y4). The optimized formulations were subjected for inviro-invivo correlation. The study results revealed optimized batch A2 showed hardness of 5.8 kg / cm2, friability 0.63 %, swelling index 84.3% and in vitro release of 90% over the period of 12 h. A higher similarity between optimized tablets and Abamune tablets (Cipla) was established with similarity factors f2 was 50 .7.pH 6. 8 phosphate buffer. Also the in virtro in vivo correlation coefficient obtain from point –point analysis of optimized tablets was 0.98. The optimized tablets exhibit super case 11 mechanism.