The present invention relates to an abuse deterrent pharmaceutical composition comprising: a. a pharmaceutically active ingredient； b. an acid soluble ingredient comprising one or more of calcium carbonate, dibasic calcium phosphate, tribasic calcium phosphate, and magnesium hydroxide； and c. a buffering ingredient； wherein the acid soluble component is included in the form of a particle matrix with the active pharmaceutical ingredient, wherein the buffering ingredient is present in an amount sufficient to inhibit dissolution of the particle matrix when the abuse deterrent pharmaceutical composition is ingested in an excess amount.
