Lukaflu Tablet SR is a sustained-release formulation combining Acebrophylline 200 mg and Montelukast 10 mg, designed for the management of respiratory conditions characterized by bronchoconstriction and inflammation. Acebrophylline, a xanthine derivative, exerts bronchodilator and mucolytic effects by relaxing bronchial smooth muscles and enhancing mucociliary clearance, thereby improving airflow and reducing mucus viscosity. Montelukast, a leukotriene receptor antagonist, selectively inhibits cysteinyl leukotriene receptors, mitigating airway inflammation, bronchospasm, and hyperresponsiveness commonly observed in asthma and chronic obstructive pulmonary disease (COPD). The synergistic action of these agents provides comprehensive symptomatic relief in patients with chronic bronchitis, asthma, and other obstructive airway diseases. Lukaflu Tablet SR is indicated for the treatment and prophylaxis of bronchial asthma, chronic obstructive pulmonary disease, and allergic rhinitis, offering improved respiratory function and quality of life. The sustained-release formulation ensures prolonged therapeutic plasma concentrations, enhancing patient compliance through once-daily dosing. Caution is advised in patients with hypersensitivity to components, hepatic or renal impairment, and concurrent use of other xanthine derivatives or leukotriene modifiers. Common adverse effects may include headache, gastrointestinal disturbances, and mild allergic reactions. Lukaflu Tablet SR should be used under medical supervision with appropriate monitoring.