P90Gylation refers to the modification of lipid molecules by one or more phospholipid chains. Phospholipon 90G (P90G) contains about 94.0% of phosphatidylcholine stabilized with 0.1% ascorbyl palmitate and is a safe (GRAS) FDA-approved parenteral excipient with wide applications in drug delivery. P90Gylated-Softisan 142 conjugate, otherwise referred to as (SRMS142), has numerous advantages: wetting, solubilization, drug stabilization, emulsification, and modified release. Here, we report an evaluation of solid lipid microparticles (SLMs) formulated from SRMS142 systems as an alternative carrier system for oral glibenclamide administration in diabetic rats. The result of our findings showed that SRMS142 generated an imperfect matrix with numerous spaces that accommodated glibenclamide in a concentration-dependent manner up to 60.58%. The blood glucose-lowering effect of the SLMs was higher than that of a commercial sample.