Ziperol, anti-tussive, is considerably bitter. Therefore, it is necessary to mitigate the bitterness in ziperol syrup for children. In this experiment, it was attempted to mitigate the bitterness of zipeprol by means of polymers such as $eta$-cyclodextrin, arabic gum, HPMC(hydroxypropyl methylcellulose), PEG 2000(polyethyleneglycol 2000), PVP(polyvinylpyrrolidone). Caffeine was used as the reference standard of bitterness. In the result of this experiment, $eta$-cyclodextrin, would mitigate the bitterness of zipeprol more largely than any other polymers. Arabic gum was the second choice which would mitigate the bitterness of zipeprol.