This thesis investigates the manufacturing of theophylline-containing hydrophilic matrix tablets, focusing on the effect of formulation and granulation methods on tablet properties. Direct compression was unsuccessful due to poor flowability and compressibility, leading to the use of wet granulation. However, Carbopol® 71G caused excessive stickiness, which was resolved by replacing it with Carbopol® 974P. Since wet granulation did not provide sufficient mechanical strength, hot-melt granulation was applied as an alternative. This method produced denser granules and tablets with improved hardness and stability. Overall, the results demonstrate that granulation technique and formulation composition play a critical role in successful tablet development.