An open-labeled, balanced, single-dose, two treatment, two period, two sequence, randomized two way crossover study was conducted in 18 healthy adult male subjects to determine the pharmacokinetic, bioavailability and bioequivalence of carvedilol phosphate 40 mg extended release capsules in comparison with Coreg CRTM extended release capsules after single dose administration under fed conditions with a wash-out period of at least 7 days was used. Each volunteer received a 40 mg capsule of the reference (or) test drug, respectively. On the day of dosing, blood samples were collected before dosing (at 0.0 hr) and 0.50, 1.00, 1.50, 2.00, 2.50, 3.00, 3.50, 4.00, 4.50, 5.00, 5.50, 6.00, 6.50, 7.00, 7.50, 8.00, 10.00, 12.00, 16.00, 24.00, 36.00 and 48.00 hours after dosing. Analysis of carvedilol and its metabolite 4-hydroxy phenyl carvedilol concentrations was performed using a validated LC-MS/MS method. The pharmacokinetic parameters were analyzed using the non-compartmental model. Drug safety and tolerability were assessed. The primary pharmacokinetic parameters at 90% CI were within the 80 to 125% interval required for bioequivalence as stipulated in the current regulations of the USFDA acceptance criteria. The geometric mean ratios (Test/Reference) between the two products of extended-release carvedilol capsule under fed condition were 114.41% (93.68%-116.74%) and 113.15% (96.67%-122.45%) for Cmax ratios, 101.54% (95.73-104.85%) and 102.72%(95.12%-113.35%) for AUC0-t ratios and 104.56% (103.24%-107.58%) and 105.73% (95.45%-110.50%) for AUC0-inf ratios of carvedilol and its metabolite 4-hydroxy phenyl carvedilol respectively. 18 volunteers had completed both treatments. There was no significant difference of the Tmax parameter between the two formulations (p>0.05). No serious adverse events related to the study drugs were found. This single dose study found that the test formulation carvedilol phosphate ER capsules is bioequivalent in terms of rate and extent of absorption to the reference formulation Coreg CRTM ER capsules of 40 mg under fed condition in healthy adult male volunteers according to the USFDA regulatory guidance.