A coated multilayer particle containing an acceptable composition on a drug, comprising: (a) an inert core, (b) a layer or layers of paint, containing an effective pharmaceutical composition and an adhesive, (c) The intermediate lining layer (seal lining) does not contain soluble ionic compounds in low molecular weight water, including a water-soluble pharmaceutical film composite selected from (I) HPMC and PEG o (II) PVP,And (d) an outer liner (final liner or odor mask) consisting of a mixture of ionic compounds (I) acrylate (MET) or (II) dissolved in low molecular weight water, including 60-90% (P / P) of EC and 10-40% (P / P) of HPMC, Where the active ingredient of the drug is soluble, at least including a basic group and / or a bitter taste. 2. The method of producing such particles and synthetic drugs containing such particles. Claim 2: according to claim 1, a multilayer particle with a mask,It is characterized by the active pharmaceutical components selected from (a) a DPP IV inhibitor and (b) an i75484 channel blocker；(g) A triphosphate inhibitor, (d) a CYCLOPROPYLENE glycol inhibitor 2 and / or (E) a benzodiazepine receptor agonist. Requirement 4: according to one or more requirements of 1 to 3, the multilayer film particles with cellulose (preferably microcrystalline cellulose) as the characteristics.Partículas multicapa con sabor enmascarado que comprende un ingrediente farmacéuticamente aceptable, que comprende: (a) un núcleo inerte, (b) una o varias capas de revestimiento que comprende el ingrediente farmacéuticamente activo y un aglutinante, (c) una capa de revestimiento intermediario (revestimiento de sello) libre de un compuesto iónico soluble en agua de bajo peso molecular, que comprende un compuesto formador de película farmacéutica hidrosoluble seleccionado de (i) HPMC y PEG o (ii) PVP, y (d) una capa de revestimiento exterior (revestimiento final o enmascarador del sabor) libre de un compuesto iónico soluble en agua de bajo peso molecular que comp
