Dextromethorphan HBr (DMP HBr) ion exchange albumin microcapsules were prepared by the interfacial polymerization method. The incorporation of drugs in empty albumin microcapsules was more increased in case of glutaraldehyde (GA) and formaldehyde (FA) than terephthaloyl chloride (TC) as a cross linking agent. The amount of DMP HBr incorporated into empty albumin micorcapsules was augemented with increasing DMP HBr concentration and the amount of empty microcapsules in the incorporation medium. Increasing the salt concentration in the release medium, the release rate and the DMP HBr amount released from microcapsules were increased. The release rates of DMP HBr from microcapsules retarded considerably compared with DMP HBr powder.