Poly (methyl methacrylate-co-methacrylic acid) P(MMA-co-MAA) is biodegradable polymers have a potential to be used in many industries. There is various application such as field of agriculture. cosmetic, detergent, food industry, flavour, pharmaceuticals and painting. Thus, the aim of this study was to investigate the effect of various formulation variables such as effect of water: oil ratio, effect of feeding rate, effect of amplitude of ultrasonicator probe and effect of delay. The preparation method that has been carried out was solvent evaporation method, assisted by high energy input of ultrasonicator probe to obtained smaller particles. The average diameter of particle size and of the microparticles were evaluated and characterized by optical microscope. It was shown that the average particle size increase significantly from 1.48 um to 1.96 um as the water ratio decrease from 70 ml to 10 ml and oil ratio increase from 30 ml to 90 ml. When feeding rate were increased from 0.5ml/ minute for 3:7 and 7:3 water: oil ratio (w: o) to 4 ml/ minute for 3:7 and 7:3 (w: o) the microparticles supposed to be small but the opposite happens, when feeding rate 0.5 ml/ minute for 3:7 (w: o) average diameter for microparticles is 1.6um and increase to 1.8 um for 0.5 ml/ minute for 7: 3 (w: o) compare to 4 ml/ minute for 3: 7 (w: o) average diameter is 1.62 um and increase to 1.68 um for 4 ml/ minute for 7: 3 (w: o). For amplitude, there is three stages of amplitude than have used in this study with is 55%, 70% and 85%. The smaller microparticle is 1.48 um when used 70% of amplitude. While for delay affect when the time of delay increase average size of microparticle also increase, when delay for 1 minute the size average of microparticle is 1.76 um and increase to 2.26 um for 10 minutes. In conclusion, parameter plays major role during preparation of PMMA-co-MAA microparticles, this can provide a range of many kinds of application.