The main aim of the present investigation was to observe the entire manufacturing process and to find out the problems occurring during each step of the process and to rectify those. The study involves the improvement in yield by changing (or) rectifying the problems occurred in machine, man, method, material by keeping in mind various formulation aspects relating to it. Omeprazole is prototype member of new class of substituted Benzimidazoles, which inhibits the final common step in gastric acid secretion. In the present investigation, various formulation aspects were studied for developing a pharmaceutical equivalent, stable, cost improved and quality improved formulation of enteric coated omeprazole pellets comparable with innovator and optimize certain process parameters to get maximum yield of the product during large scale manufacturing. The basic goal of drug therapy is to achieve a steady blood or tissue level of the drug at specific site which will be therapeutically effective and non-toxic.