Aims: Nanoparticles are the colloidal carrier systems for delivery of poorly soluble drugs. Budesonide. (BUD) a corticosteroid practically insoluble in water is used in asthma treatment. The aim of the present research work was to develop and evaluate BUD nanoparticles. Methodology: The prepared formulation was analyzed for % encapsulation efficiency, particle size analysis, zeta potential, polydispersity index (PDI), scanning electron microscopy and transmission electron microscopy. Poloxamer-188 was found in stabilizing BUD nanoparticles. Results: The observed % encapsulation efficiency of the optimized batch was (82.95) %, particle size was 271.8 nm with PDI 0.456. Solvent injection method was successfully implemented to developed BUD nanoparticles poloxamer-188. Sonication time and amplitude played an important role in governing the particle size. Conclusion: It can be inferred from the study that nanoparticles are a potential drug delivery method for poorly water-soluble drug delivery which can not only get impacted by formulation variables but also by process variables.