Coating with a conventional water-soluble polymer cannot desirably mask an unpleasant taste because of insufficient water resistance of a coating layer. When a water-soluble base material is used, sticky or slimy feel by administration exists. On the other hand, coating with a conventional water-insoluble base material deteriorates the elution of a drug. In addition, the water-insoluble base material cannot be applied easily in an aqueous coating. The present invention has been made in order to overcome these problems. Specifically, provided are a composition for coating comprising a wet-milled product obtained by suspending low-substituted cellulose ether having a molar substitution of from 0.05 to 1.0 per anhydrous glucose unit in water and then applying a shear force to the aqueous dispersion and a coated preparation prepared using the composition for coating so as to have an unpleasant taste masked and sticky or slimy feel by administration controlled.