Abstract: Multiple emulsion is novel approach of drug delivery system for enhancement of bioavailability and pharmacological activity. It is important to prevent the problem of oral drugdelivery system and they are stabilized by using of combination of hydrophilic and lipophilic surfactant. The specific ratio of surfactant concentration is responsible for maintaining the stability of multiple emulsions, the importance of this study was to prepare multiple emulsion of Diclofenac sodium by using two step emulsification process, by using the non-ionic surfactant units. In multiple emulsion, the stability of multiple emulsion was evaluated, percent entrapment efficiency as well as in vitro studies are conducted. The objective of this study was to prepare multiple emulsion of Valsartan by two step emulsification using different nonionic surfactants, Tweens & Spans, and evaluate for stability,percentage drug entrapment, in vitro drug release.