Opthalmic formulation was prepared considering the essential requirements for the healthy eye. Acacia gum was used along with zinc sulphate as essential nutrients. The pH was adjusted to make the solution isotonic by using NaCl and other buffer solutions. The formulation was evaluated for viscosity and eye irritation test. The formulation was made in concerned with dry eye syndrome and associated disease due to old age. Formulation was observed for particle size and sterility test and finally stability test.