Disclosed are tablets having a sandwich-like structure comprising at least one inner layer of gum base containing one or more active pharmaceutical, dietetic or nutritional ingredients and two non-contigous outer layers comprising antiadhesion excipients and compression adjuvants preventing the adhesion to the punches of the tabletting machine and possibly active ingredients which are the same as or different from those present in the inner layer. Said tablets are obtainable by direct compression of mixtures or granulates of the various components of each layer.