Microencapsulation for oral use has been employed to sustain the drug release and to reduce or eliminate gastrointestinal tract irritation. The objective of the present study was to prepare microspheres with acceptable and suitable specifications by solvent evaporation using Isoniazid (INH) as model drug, chitosan as encapsulating polymer. Isoniazid loaded chitosan microsphere are orally administered to treat tuberculosis (TB) caused by Mycobacterium tuberculosis. Chitosan is used as polymer to improve the release of drug in a controlled manner. In the present study microspheres were prepared by solvent evaporation method and were evaluated for physicochemical parameters such as drug excipient interaction by FTIR, particle size distribution, encapsulation efficiency, in-vitro drug release studies. Optimisation was based on controlled release time (72hours) with acceptable cumulative percentage drug release. The FTIR study revealed that there is no drug – drug and drug excipients interaction. From the study it is revealed that a promising controlled release microsphere drug delivery of isoniazid can be developed.