Resins are very important in our lives. They are found in things like the proteins in our bodies, and also in products like ceramics, cement, and plastics such as bottles. Natural resins include cellulose in plants and RNA in our bodies. Humans also make many kinds of resins. Some are made by combining chemicals from oil, like polyethylene. Resins are categorized into natural and synthetic (industrial). Ion exchange resins used in medicine have several advantages. They are cheap and easy to get, and they aren't toxic. Ion exchange resins used in medicine have several advantages. The ion exchange process involves interactions between an Ion Exchange Resin (IER) and a drug. These interactions are primarily chemical but also involve some physical adsorption. Ion exchange resins have several uses, one of which is taste masking. Bitter-tasting drugs can make it hard for people to take their medicine. Taste masking helps by making the drug taste better. They can also stabilize drugs that tend to degrade, like Vitamin B12. By complexing Vitamin B12 with a weak acid cation exchange resin, its shelf life can be extended, reducing the need for excess vitamin in the formulation and lowering costs. Strong oxidizing agents can damage resins. Even oxygen or chlorine can cause slow degradation. The design of SR dosage forms necessitates that several variables including the physicochemical properties of API, route of administration, type of delivery system, disease, patient and the length of the proposed therapy be considered.