An improved excipient comprising substantially homogeneous particles of a compressible, high functionality granular microcrystalline cellulose based excipient is provided. The improved excipient comprises microcrystalline cellulose, a binder and a disintegrant, and is formed by spraying a homogeneous slurry of the components. The excipient provides enhanced flowability/good flow properties, excellent/high compactibility, and increased API loading and blendability as compared to the individual components, and as compared to conventional excipients formed from the same materials. The improved excipient has strong intraparticle bonding bridges between the components, resulting in a unique structural morphology including significant open structures or hollow pores. The presence of these pores provides a surface roughness that is the ideal environment for improved blending with an API.本發明提供一種改良賦形劑,包括以可壓縮、高功能性粒狀微晶纖維素為主的實質上均質之賦形劑顆粒。該改良賦形劑包括微晶纖維素、黏合劑和崩解劑,並且由噴霧均質的成分漿液所形成。較之個別成分及由相同的材料形成的一般賦形劑,該改良賦形劑提供增加之流動性/良好流動特性、優異的/高的壓密性,及增大之API負載及可摻合性。該改良賦形劑於成分之間具有粒子內強接合鍵,產生包括重要的開口結構或空腔的獨特結構。此類空腔的存在提供用於改良與API摻合之理想環境之表面粗糙度。