The instant invention relates to a process for making inherent low density particles, comprising the steps of (i) providing a powder mixture comprising a swelling agent; (ii) granulating the powder of step (i) with a granulating solution comprising a lipophilic agent into granules and (iii) drying the granules of step (ii). The instant invention further relates to multiparticulate oral gastro-retentive dosage forms comprising the inherent low density particles obtainable by the process.