A coated granule comprising: a granule comprising at least one pharmaceutically active ingredient sustecible abuse by an individual, wherein the at least one pharmaceutically active ingredient is an opioid in an amount between about 0.1 and about 90 weight percent of mixing at least two materials granule, said at least two materials comprise a first material which is substantially insoluble in water and at least partially soluble in alcohol and is present in an amount between about 1 and about 90 weight percent of the granule and a second material that is substantially insoluble in alcohol and at least partially water soluble and is present in an amount between about 1 and about 90 percent by weight of the pellet, wherein the active drug component and the two materials are granulated, wherein the first material comprises natural starches and Sintet icos, natural and synthetic celluloses, acrylics, vinyl resins, methacrylates or shellac and wherein the second material comprises natural and synthetic starches, natural and synthetic celluloses, acrylates or polyalkylene oxides and coating said granule provided in an amount between about 20 and about 75 percent by weight of the coated granule shows crush resistance, wherein the coating comprises a material selected from the group consisting of cellulose polymers, methacrylate ester copolymers, methacrylic acid and shellac.Un gránulo recubierto, que comprende: un gránulo que comprende al menos un ingrediente farmacéuticamente activo sustecible al abuso por un individuo, en el que el al menos un ingrediente farmacéuticamente activo es un opioide en una cantidad entre aproximadamente el 0,1 y aproximadamente el 90 por ciento en peso del gránulo mezclado con al menos dos materiales, dichos al menos dos materiales comprenden un primer material que es sustancialmente insoluble en agua y al menos parcialmente soluble en alcohol y está presente en una cantidad entre aproximadamente el 1 y aproximadamente el 90 por ciento en pes
