MAGNETIC POLYMER PARTICLES DUE TO THEIR MAGNETIC PROPERTIES, OFFER A HIGH POTENTIAL IN SEVERAL FILED OF APPLICATIONS SUCH AS BIOTECHNOLOGY AND DRUG DELIVERY SYSTEMS. IN THIS WORK, SYNTHESIS OF MAGNETIC POLYMER PARTICLES IN WHICH THE POLYMER MATRIX CONTAINING AN ION EXCHANGE RESINS WAS CARRIED OUT THROUGH A TWO STEPS. FIRSTLY, IRON OXIDE PARTICLES BECAME HYDROPHOBIC, WHEN THEY WERE MODIFIED BY OLEIC ACID, AND USING A MINIEMULSION POLYMERIZATION TECHNIQUE, THEY ARE ENCAPSULATED WITH POLY (STYRENE-DIVINYL BENZENE- HYDROXYETHYL METHACRYLATE (HEMA), WHICH CALLED MAGNETIC POLYMER PARTICLES (MPP) OR CORE PARTICLE. IN THE SECOND STAGE, MPP WAS ENCAPSULATED WITH POLY (2-ACRYLAMIDO-2-METHYL-1-PROPANSULFONIC ACID) (AMPS) USING INVERSE EMULSION POLYMERIZATION TECHNIQUE TO CREATE -SO3H GROUPS ON THE MPP SURFACES (MPP-AMPS). ALL THE PRODUCTS WERE EXAMINED AND BY FOURIER TRANSFORM INFRARED SPECTROSCOPY (FTIR), POWDER X-RAY DIFFRACTOMETER (XRD), THERMAL GRAVIMETER ANALYSIS (TGA), SCANNING ELECTRON MICROSCOPY (SEM), TRANSMISSION ELECTRON MICROSCOPE (TEM), AND VIBRATING SAMPLE MAGNETOMETER (VSM) MEASUREMENTS. IT IS CONFIRMED THROUGH THESE TECHNIQUES FT-IR, TGA, TEM, VSM AND SEM THAT THE IRON OXIDE PARTICLES EMBEDDED IN A CATION EXCHANGE POLYMER PHASE. THE SYNTHESIZED PARTICLES WERE EMPLOYED AS A DRUG ABSORBER AND ITS ABILITY IN ABSORPTION AND DELIVERY OF AMITRIPTYLINE WAS STUDIED USING UV-VIS SPECTROPHOTOMETER. IMPACTS OF SUCH PARAMETERS AS PH, TIME, TEMPERATURE, AND ABSORPTIVE CAPACITY WERE EXAMINED INVITRO. THE RESULTS SHOWED THAT MAXIMUM ABSORPTION TAKES PLACE IN PH OF 4.5, AT TEMPERATURE OF 25OC, AND AT FIRST TIME INTERVAL OF 15MIN. MOREOVER, THE DRUG RELEASE IN SIMULATED ENVIRONMENT OF INTESTINE WAS CARRIED OUT SLOWLY. IT OBSERVED THAT AFTER 8 HOURS, 50% OF THE DRUG WAS RELEASED AND CONTINUED WITH A SLOWER RATE, WHILE THE DRUG WAS QUICKLY RELEASED IN ACIDIC CONDITIONS LIKE STOMACH ENVIRONMENT. IT WAS EVALUATED THAT 85% OF THE DRUG WAS RELEASED AFTER 15 MINUTES.