Controlled drug delivery systems have acquired a central stage in pharmaceutical research and development business. Through such systems spatial and or temporal releases of drugs are given to an organ in the body. In order to prevent peak-valley fluctuations, reduction in dose amount ,redosage frequency with patient comfort witout side effects. Certain pathological states demand release of drug release after a time lag instead of being released immediately. A second order kinetics model is presented for the pulsatile drug delivery kinetics to obtain a time lag between the administration of the drug and the release of the drug. This model is able to predict drug release kinetics and the fractional drug release at any time t and a high degree of positive correlation is obtained between the findings of this model and the experimental results.