Disclosed in certain embodiments is an oral dosage form comprising a plurality of particles, each particle comprising (i) a core comprising a gelling agent； (ii) an optional barrier layer encompassing the core； (iii) an active layer comprising a drug susceptible to abuse encompassing the core or barrier layer； and (iv) an optional controlled release excipient； wherein the dosage form provides an immediate or controlled release； and wherein the viscosity of the dosage form mixed with from about 0.5 to about 10 ml of an aqueous liquid is unsuitable for parenteral or nasal administration.
