The invention relates to an oral pharmaceutical composition for drugs with a high-dosage regimen, specifically bulk-forming laxatives and ion exchange resins. The composition comprises a combination of an oily liquid component and a texturising agent, which provides the composition with good organoleptic properties that allow the ingestion of drugs with a high-dosage regimen without the usual problems associated with poor palatability. The invention also relates to a method for producing said composition and to the use thereof for the treatment of different diseases. The invention further relates to an adduct formed between a polyol and an ion exchange resin, to a method for producing same, and to the use thereof in order to improve the palatability of the resin.La presente invenci�n se refiere a una composici�n farmac�utica oral para f�rmacos de elevada posolog�a, concretamente, resinas de intercambio i�nico y laxantes formadores de volumen. Dicha composici�n comprende la combinaci�n de un componente oleoso l�quido y un agente texturizador, que confiere a la composici�n unas buenas propiedades organol�pticas que permiten la ingesti�n de f�rmacos de elevada posolog�a sin los problemas habituales asociados a su mala palatabilidad. La invenci�n tambi�n se refiere a un procedimiento para preparar dicha composici�n y a su uso para el tratamiento de diversas patolog�as.