This application relates to taste masked multi layered particles comprising a pharmaceutically active ingredient comprising: (a) an inert core (b) one or more coating layer(s) comprising the pharmaceutically active ingredient and a binder (c) an intermediate coating layer (seal coating) free from a low molecular weight water soluble ionic compound comprising a water soluble pharmaceutical film forming compound selected from (i) HPMC and PEG or (ii) PVP and (d) an outer coating layer (final or taste masking coating) free from a low molecular weight water soluble ionic compound comprising (i) a poly(meth)acrylate or (ii) a mixture comprising 60 90% (w/w) EC and 10 40% (w/w) HPMC wherein the pharmaceutically active ingredient is water soluble and comprises either at least one basic group and/or a bitter taste. Further disclosed are methods for the production of such particles and pharmaceutical compositions comprising them.
