Microsponge can be effectively incorporated into topical drug delivery system for retention of dosage form on skin, and also use for oral delivery of drugs using bioerodible polymers, especially for colon specific delivery and controlled release drug delivery system thus improving patient compliance by providing site specific drug delivery system and prolonging dosage intervals. Microsponge drug delivery systems offers entrapment of ingredients and is believed to contribute towards reduced side effects, improved stability, reduces systemic exposure and minimize local cutaneous reactions, increased elegance, and enhanced formulation flexibility. Topical preparations have some disadvantages like unpleasant odour, greasiness and skin irritation and fail to reach the systemic circulation this problem is overcome by microsponge delivery system. Microsponge formulations are stable over range of PH 1 to 11; Microsponge formulations are stable at the temperature up to 1300C; compatible with most vehicles and ingredients.  The present review introduces Microsponge technology along with its synthesis, characterization, programmable parameters and release mechanism of MDS.