Microspheres can be used to deliver drugs in a controlled manner. They are small spherical structures made of synthetic or natural polymers. Common preparation methods include single/double emulsion techniques, polymerization, coacervation, and solvent extraction. Drugs can be loaded during or after preparation. Release depends on degradation or diffusion properties. Microspheres find applications in taste masking, converting liquids to solids, sustained release, and targeted delivery. They allow controlled and targeted drug administration.