Methacrylic Acid based Co-Polymer is used as a protection agent against deterioration by environmental factors like sunlight, temperature variation, moisture, environmental gases. The Co-Polymer ensures ease of swallowing and helps to prevent bad taste and odour. The Co-Polymer renders instant release, specific release, sustained release, controlled release and targeted drug delivery properties as well. The Methacrylic Acid based Co-Polymer incorporates enteric release aspects for intestinal tract and enables easy identification of oncological drugs.