The present invention provides a pharmaceutical and/or nutraceutical composition comprising vitamin D and a calcium salt for oral administration in the form of tablets or granules. A vitmin D dispersion comprising polyethylene glycol as a binder material, E320 and E321 as antioxidants and EDTA salt as sequestering agent in diluted volatile organic solvent is sprayed onto a powder bed of calcium salt and other excipients to provide a homogenous distribution of vitamin D in the pharmaceutical and/or nutraceutical composition comprising vitamin D and a calcium salt in order to enhance the performance of the formulation.