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.
