The objective of the present study is to evaluate HPMC K100M, Starch acetate and Carbopol 934P as matrix formers in this design of floating tablets of gliclazide, a poorly water soluble drug. Floating tablets of gliclazide (60 mg) were formulated employing (i) HPMC K100M (ii) Starch acetate and (iii) Carbopol 934P as matrix formers at 30% and 50% strength, sodium bicarbonate at 7.5%, 10% & 12.5% strength as gas generating agent and bees wax (10%) as floating enhancer and the tablets were evaluated for floating and drug releases characteristics. Gliclazide floating tablets formulated employing HPMC K100M and Starch acetate as matrix formers at 50% strength and containing sodium bicarbonate (12.5%) as gas generating agent exhibited floating over 44 to 48 h with a floating lag time of less than 50sec. These floating tablets also gave slow and controlled release of gliclazide over 24 h and were found suitable for once a day administration (24h). HPMC K100M and Starch acetate were better suitable as matrix formers than Carbopol 934P for floating tablets of gliclazide, a poorly water soluble drug.