Nicotinic acid (NA) although known since decades, as an lipid lowering agent drug has not become a first-line treatment due to the strong side effect called flushing occurs when given in Immediate release (IR)dosage form. In the present research, an attempt has been made to formulate extended release matrix tablets of Nicotinic acid (NA). The tablets were prepared by wet granulation method and the prepared tablets of NA will remain intact up to 2 hrs even in pH 1.2 due to eudragit L 100-55 and its release is not only initiated but tact fully retarded up to 12 hrs and were found to be superior in physical properties, dissolution characteristics, and drug content uniformity. The in vitro NA release data justified the release mechanism to be Case-III and dissolution control release was found to be a mixed pattern of zero order and Korsmeyer-Peppas release models. Moreover, lactose shows moderately affected drug release due to channeling action and hence causing drug release at desired rate and amount.