Provided is an inhalatory pharmaceutical composition that comprises a drug, a soluble excipient and a surfactant, wherein the soluble excipient is present in an amount between 10% and less than 100% by weight； and the solid excipient forms a solid matrix in which the drug is dispersed； the weight ratio between the surfactant and drug is between 0.01 and 10； the particle size of at least 50% of the particles of the powder is below 5 &mu；m； the bulk density db of the powder is between 0.1 and 0.3 g/cc； the tapped density dt of the powder is between 0.15 and 0.7 g/cc and the ratio db/dt is between 0.2 and 0.65. Also provided is the method for fabricating the composition.
