An object of the present invention is providing magnesium oxide particles which have excellent dissolubility, good taste, not being rough in the mouth, and well apparent hue.The present invention provides particles comprising magnesium oxide particles represented by formula (1) which have an average secondary particle size of 0.1~25μ m and an apparent specific volume of 3~20ml/g, sugar alcohols and disintegrant.(Mg2+1-XZn2+X)O (1) (wherein, X is 0~0.02.)本發明之目的係提供一種溶出性優異、味道佳、不會於口腔內殘留粗澀的口感、外觀色調良好之氧化鎂細粒。本發明係關於一種細粒，其係如下述式(1)所示，含有平均2次粒徑為0.1~25μm且視比容為3~20ml/g之氧化鎂粒子、糖醇及崩解劑；(Mg2+1-XZn2+X)O (1)(式中，X係介於0~0.02之數值)。
