In the present study, transdermal formulations containing salbutamol sulphate (SS) using a hydroxypropyl methylcellulose (HPMC) as a hydrophilic matrix type films with different concentrations of plasticizers and enhancers such as polyethylene glycol- 400(PEG) propylene glycol (PG). glycerine (GL), and Tween.-80 were prepared by solvent evaporation technique. All the prepared formulations were evaluated for their drug content, film thickness, in vitro release and in vitro permcation through rabbit skin into phosphate buffer pH 5.8. Results showed that the proper HPMC concentration of 4%w/v_produced suitable film thickness and controlled drug release compared to the other tested concentrations. Also, HPMC matrices containing PTG and PG revealed an optimal controlled drug release within 6 hours where those matrices containing GL and Tween-80 showed the highest retardation of drug release. Therefore, the most satisfactory controlled release of SS was obtained from the matrices containing PEG and PG of 10 and 15% w/w of polymer. AIso, their flexibility characteristics make them easier for removal from the glass substrate and more convenient for evaluation. Further in vitro permeation of SS from the selected HPMC films plasticized with PEG of 10.15 and 20°. w/w of polymer using rabbit skin as biological membrane was evaluated to give an idea of the drug permeation through the human Skin. It was found that 44.76, and 78.43 percentages of SS were permeated after 6 hours, respectively.