"macroparticular oral galenic form for delayed and controlled release of pharmaceutical active ingredients". The invention relates to a controlled delayed release microparticular active ingredient system (PA), the in vivo absorption window of which is essentially limited to the upper parts of the gastrointestinal tract, which system is intended for oral administration. The purpose of the invention is to provide a system which assures the continuous release of the pa in a certain manner thanks to a dual mechanism of "time dependent release" and "ph dependent". To this end, the invention has proposed a multi-capsular oral dosage form designed in such a way that its therapeutic efficacy is guaranteed, and in which the release of the pa is governed by a dual release triggering mechanism: "triggering time" and "triggering ph". " such a system is comprised of microcapsules (200 to 600 µm) comprising a coated film coated core (maximum 40 wt%) comprising a hydrophilic polymer (eudragit <;32>; l) and a compound b hydrophobic (vegetable wax melting temperature = 40-90 ° c), with b / a ranging from 0.2 to 1.5. These microcapsules have an in vitro dissolution behavior such that they have a constant ph 1.4, a latency phase of between 1 and 5 hours is observed followed by a release of pa and such that the passage from ph 1.4 to 6.8 entails a release of pa without in vitro latency time."forma galênica oral macroparticular para a liberação retardada e controlada de princípios ativos farmacêuticos". a invenção se refere a um sistema microparticular de liberação retardada controlada de princípios ativos (pa), cuja janela de absorção in vivo é essencialmente limitada nas partes altas do trato gastrointestinal , esse sistema sendo destinado a uma administração por via oral. a finalidade da invenção é de fornecer um sistema que a assegura a liberação do pa de forma contínua de forma certa, graças a um duplo mecanismo de "liberação tempo dependente" e "ph dependente". para atingir e