The objective of this study was to investigate the influence of various water-soluble additives and HPMCP as an enteric polymer into $Surelease{circledR}$ for the development of oral controlled release system containing tamsulosin hydrochloride. The drug loaded pellets were coated with only $Surelease{circledR}$ or $Surelease{circledR}$ containing HPMC, PEG 4000, mannitol and HPMCP (20% w/w). In case of HPMC and PEG 4000 as additives into $Surelease{circledR}$ film, the rapid drug release was observed in pH 1.2 while the higher drug release was achieved by adding HPMCP into $Surelease{circledR}$ as well as by increasing the amount of HPMCP (10, 20, and 30% w/w) in pH 7.2. The incorporation of HPMCP into $Surelease{circledR}$ showed pH-dependent drug release due to its pH-dependent nature. Therefore, the incorporation of HPMCP into $Surelease{circledR}$ based on aqueous coating formulation is an effective way to develop oral controlled release delivery systems containing tamsulosin hydrochloride.