Abuse-resistant oral dosage forms suitable for administration of pharmacologically active agents are provided which comprise a pharmacologically active agent such as an opioid, a central nervous system (CNS) depressant or a CNS stimulant and a controlled release carrier system comprising:(a) a high viscosity liquid carrier material (HVLCM);(b) a network former;(c) a rheology modifier;(d) a hydrophilic agent;(e) a solvent; and(f) optionally, a viscosity enhancing agent.