The captopril matrix tablets composed of polyethylene oxide(PEO) was prepared and administered to beagle dogs. Captopril matrix tablets were prepared using direct compressed method and wet granulation compressed method with various ratios of drug to PEO. The diffusion rate of captopril matrix tablets followed on the Higuchi`s diffusion model. With increasing hardness of captopril matrix tablets, release rate was decreased. Each formulation was evaluated by the area under the curve (AUC) and time course of plasma captopril concentration after oral administration to beagle dogs. The AUC_(0-12) were 9.126 ㎍·h/㎖ and 6.417 ㎍·h/㎖ for the matrix tablets and conventional tablets, respectively. Therefore, the bioavailability of captopril matrix tablets was greater than that of commercial product. It is suggested that captopril matrix tablets using PEO is a useful sustained release formulation.