To develop a sustained-release tablet which had the similar dissolution to commercial ibudilast-loaded sustained-release capsule, the tablets were prepared using hydroxypropylmethylcellulose phthalate (HPMCP), ethylcellulose (EC) and hydroxypropylcellulose (HPC), and dissolution test were carried out with paddle method in KP. The tablet prepared only with HPMCP and EC showed sno similar dissolution pattern to the commercial product. As the ratio of HPMCP/HPC in tablet decreased, the dissolution rate of drug decreased in pH 1.2 but increased in pH 6.8. Furthermore, an ibudilast-loaded sustained-release tablet composed of [ibudilast/EC/HPMCP/HPC (10/10/170/10 mg/tab)] gave similar dissolution to commercial product in pH 1.2 for 3 h and in pH 6.8 for 10 h. Thus, it could be a potential candidate for the substitute of commercial capsule.