The most widely preferable method of drug delivery is through oral route of administration. Many different factors play crucial roles in the designing and the evolution of the oral drug delivery system, polymers have been one of the major components in formulation of dosage forms. A macromolecule called a polymer is a substance that is made up of many monomer units connected by bonds. For the drugs whose absorption occurs largely in the upper regions of the gastrointestinal tract, such as the stomach, duodenum, and jejunum, floating drug delivery systems represent a further benefit. The aim of this review on floating drug delivery systems was to focus on the different types of floating drug delivery systems, the theory and mechanism of flotation to accomplish gastric retention, and the polymers utilised in floating drug delivery systems.