A taste masked particulate pharmaceutical formulation include a core that comprises an active pharmaceutical ingredient at least a partial nanoparticle material layer on the core that comprises a nanoparticle material with a median particle size not greater than 100 nm a first polymer layer that is at least partially water soluble and a second polymer layer that is water insoluble. The active pharmaceutical ingredient is completely released in 30 minutes in the USP Dissolution Test. A process of making the particulate pharmaceutical formulation using sequential fluidized bed coating steps under controlled conditions is also described.
