Adduct between a polyol and an ion exchange resin. The present invention relates to an adduct formed between a polyol and an ion exchange resin for therapeutic use, which is useful for being incorporated into an oral pharmaceutical composition. Said composition comprises the resin in the form of an adduct, a liquid oily component and a texturizing agent, which give the composition good organoleptic properties that allow the ingestion of drugs of high dosage, such as ion exchange resins, without the usual problems associated with its bad palatability. The invention also relates to a process for preparing said adduct and its use to improve the palatability of the resin.Aducto entre un poliol y una resina de intercambio i�nico.#La presente invenci�n se refiere a un aducto formado entre un poliol y una resina de intercambio i�nico de uso terap�utico, que resulta �til para ser incorporado en una composici�n farmac�utica oral. Dicha composici�n comprende la resina en forma de aducto, un componente oleoso l�quido y un agente texturizador, que confieren a la composici�n unas buenas propiedades organol�pticas que permiten la ingesti�n de f�rmacos de elevada posolog�a, como son las resinas de intercambio i�nico, sin los problemas habituales asociados a su mala palatabilidad. La invenci�n tambi�n se refiere a un procedimiento para preparar dicho aducto y a su uso para mejorar la palatabilidad de la resina.