Objective: Tablet excipients in direct compression should have good flowability and compactibility. To improve the properties of excipient may be obtained by co-processing. The purpose of this research is to produce an excipient by co-processed Lactose-Sorbitol. Methods:  This research was compared co-processed Lactose-Sorbitol fabricated by wet milling technique. The co-processed material obtained were evaluated; particle size distribution, diameter average, density, porosity, carr’s index, flowability, compactibility and DSC. Teophylline used as model in the manufacture of direct compression tablets. And they have been compared with their’s physical mixture. Result: The flowability of co-processed Lactose-Sorbitol was increased based on measurement by angles of repose who did’nt passed 25^o, in the range of 13,31±0,62 to 11,85±0,95 and the tensile strength of co-processed Lactose-Sorbitol was increased until 1.42 MPa was higher than it’s physical mixture. DSC result of co-processed had similiar pattern with Lactose and Sorbitol.  In manufacture tablet teophylline by co-processed Lactose-Sorbitol shown that the uniformity of tablet was great, disintegrant tablet has been inadequate but it can improve with variation concetration of disintegrant. In result of hardness test has still low but can improve by increasing concentration co-processed filler. Conclusion: The co-processed Lactose-Sorbitol is more promising to use as direct compression material.