Refers to a Pharmaceutical composition containing: a) areas of immediate release of febuxostat in an amount of 20% to 40% w \/ W of the weight of the composition.These include (i) an Inert Core in an amount of 50% to 55% w \/ W of the weight of the area of immediate release and (ii) an immediate release layer that encapsulates the Inert Core comprising a mixture of febuxostat and hydroxypropylmethylcellulose in an amount of 45% to 50% w \/ W of the PE So the area of immediate releaseWhere the relationship between a hydroxypropylmethylcellulose febuxostat is 1.5 to 3 and (b) the areas of delayed release of febuxostat in an amount of 60% to 80% w \/ W of the weight of the composition, which comprises (i) an Inert Nucleus by an amount of 40.5% to 43% w \/ W of the weight of the sphere of delayed release (ii) an immediate release layer that encapsulates the Inert Core comprising a mixture of febuxostat and hydroxypropylmethylcellulose in an amount of 35% to 40% w \/ W of the weight of the sphere of delayed release (iii) a Polymer Layer S Enteric Release delayed that encapsulates the immediate release layer in an amount of17% to 20% w \/ W of the weight of the sphere of delayed Release comprising a blend of a Copolymer of methacrylic acid Type A and type B (iv) as a plasticizer Triethyl Citrate in an amount of 1% to 3% w \/ W of the weight of the sphere of delayed release. The pharmaceutical composition is useful in the treatment of GoutSE REFIERE A UNA COMPOSICION FARMACEUTICA QUE CONTIENE: A) ESFERAS DE LIBERACION INMEDIATA DE FEBUXOSTAT EN UNA CANTIDAD DE 20% A 40% P/P DEL PESO DE LA COMPOSICION, LAS CUALES COMPRENDEN i) UN NUCLEO INERTE EN UNA CANTIDAD DE 50% A 55% P/P DEL PESO DE LA ESFERA DE LIBERACION INMEDIATA Y ii) UNA CAPA DE LIBERACION INMEDIATA QUE ENCAPSULA AL NUCLEO INERTE QUE COMPRENDE UNA MEZCLA DE FEBUXOSTAT E HIDROXIPROPILMETILCELULOSA EN UNA CANTIDAD DE 45% A 50% P/P DEL PESO DE LA ESFERA DE LIBERACION INMEDIATA, EN DONDE LA RELACION ENTRE FEBUXOSTAT A