The aim of controlled insulin delivery study experiments is to produce the smart hydrogel to use insulin release for human body. Insulin entrapped p(HEMA-co-Eudragit L-100) hydrogels containing different ratios of 2-Hydroxyethyl methacrylate (HEMA) and Eudragit L-100 were synthesized by using ammonium persulfate (APS) as an initiator and ethylene glycol dimethacrylate (EGDMA) as a cross linker and new alternative ways were worked on to find and develop. Taguchi method was used and optimum synthesis conditions were determined. Insulin was entrapped into hydrogels as synthesis. After entrapped method, loading efficiency values were calculated. and the hydrogels produced were characterized by using Fourier Transform Infrared Spectroscopy (FT-IR) and Scanning electron microscope (SEM) analysis.