The invention relates to a prodrug intended to be specifically dispensed to the liver. The invention relates to a prodrug with the general formula (I) X-R, wherein X is a therapeutic agent, the site of action of which is the liver and R is a saturated or unsaturated, straight or branched fatty acid, including 3 to 12 carbon atoms, optionally substituted with one or more hydroxyl groupings, halogen atom and cyclic hydrocarbon including 3 to 6 carbon atoms, or a pharmaceutically acceptable salt or stereoisomer thereof. The invention also relates to a pharmaceutical composition containing at least one prodrug according to the invention associated with a suitable carrier, specifically for oral delivery. The invention further relates to the use of a prodrug according to the invention or of a pharmaceutical composition in the preparation of a drug for treating or preventing various diseases.