The disclosure relates to a solid oral dosage form (Figure 1) comprising (a) an inert tamper resistant core having a breaking strength of at least 400 Newtons (10) and (b) a coating which comprises the active ingredient (11 and 12). The inert tamper resistant core comprises at least one inert core material selected from the group consisting of polymethylene oxides, polyethylene oxides, polypropylene oxides, polyethylenes, polypropylenes, polyvinyl chlorides, polycarbonates, polystyrenes, polyacrylates, polycaprolactone, polymethacrylates, and copolymers thereof.The core may comprise a metal oxide, a carbide, a nitride or a combination thereof. The coating may further comprise other pharmaceutically acceptable excipients and more than one active ingredient.