A modified-release pharmaceutical composition comprising febuxostat immediate release microspheres in an amount ranging from 20% to 40% (w / w) of the total weight of the composition and delayed release febuxostat microspheres having a solubility at levels of pH greater than or equal to 6.8 in an amount ranging from 60% to 80% (w / w) of the total weight of the composition, wherein said immediate release microspheres comprise (a) an inert core in an amount that ranges from 50% to 55% (w / w) of the weight of the immediate release microsphere, and (b) an immediate release layer that encapsulates the inert core comprising a mixture of febuxostat and hydroxypropyl methylcellulose in an amount that varies from 45% to 50% (w / w) of the weight of the immediate release microsphere, the ratio of febuxostat to hydroxypropyl methylcellulose ranges from 1.5 to 3； and wherein said delayed release microspheres comprise (a) an inert core in an amount ranging from 40.5% to 43% (w / w) of the weight of the delayed release microsphere, (b) an immediate release layer encapsulating the inert core comprising a mixture of febuxostat and hydroxypropyl methylcellulose in an amount ranging from 35% to 40% (w / w) of the weight of the delayed release microsphere, the ratio of febuxostat to hydroxypropyl methylcellulose varies from 1 , 5 to 3, (c) an enteric delayed release polymer layer that encapsulates the immediate release layer comprising an enteric delayed release polymer in an amount ranging from 17% to 20% (w / w) of the microsphere of delayed release, said enteric delayed release polymer comprises a mixture of type A methacrylic acid copolymer and type B methacrylic acid copolymer in a ratio ranging from 0.1 to 0.5, and (d) a plastific before in an amount ranging from 1% to 3% (w / w) of the weight of the delayed and controlled microsphere, said plasticizer comprises triethyl citrate.Una composición farmacéutica de liberación modificada que comprende microesferas de febuxostat de l
