A coated granule comprising: a granule comprising at least one opioid in an amount between about 0.1 and aproximadamenteel 90 weight percent of mixed with at least two materials granule, said at least two materialescomprenden a first material is substantially water insoluble and at least partially soluble enalcohol and it is present in an amount between about 1 and about 90 percent pesodel granule and a second material that is substantially insoluble in alcohol and at least partially soluble petticoat and is present in an amount between about 1 and about 90 percent delgránulo weight, wherein the active pharmaceutical ingredient and the two materials are granulated, wherein the first ethylcellulose material and the second material is selected from the group consisting of hydroxypropylmethylcellulose, methylcellulose , hydroxyethyl methylcellulose, sodium carboxymethylcellulose, hidroxieti lcelulosa and poly (ethylene oxide) yun coating on said granule provided in an amount of between about 20 yaproximadamente 75 percent by weight of the coated granule having crushing strength in the coating comprises ethylcellulose queelUn gránulo recubierto, que comprende: un gránulo que comprende al menos un opioide en una cantidad entre aproximadamente el 0,1 y aproximadamenteel 90 por ciento en peso del gránulo mezclado con al menos dos materiales, dichos al menos dos materialescomprenden un primer material que es sustancialmente insoluble en agua y al menos parcialmente soluble enalcohol y está presente en una cantidad entre aproximadamente el 1 y aproximadamente el 90 por ciento en pesodel gránulo y un segundo material que es sustancialmente insoluble en alcohol y al menos parcialmente soluble enagua y está presente en una cantidad entre aproximadamente el 1 y aproximadamente el 90 por ciento en peso delgránulo, en el que el componente farmacéutico activo y los dos materiales se granulan, en el que el primer materiales etilcelulosa y el segundo material está seleccionado del gr
