TECHNOLOGY FOCUS - BIOTECHNOLOGY - Preferred Components: The particles are dispersed in a matrix. The matrix comprises a gelling agent, disintegrant and filler. Each particle comprises either (i) a core comprising the active agent and the material sensitive to acidic pH layered on the core, or (ii) a core comprising a first active agent, a coating comprising a second active agent layered over the core and a material that is sensitive to acidic pH layered over the coated core. The core comprises an inert excipient layered with the active agent. The core comprises the active agent dispersed in a excipient. Each particle comprises (i) a core comprising an inert excipient, and (ii) a coating comprising both the active agent and the material sensitive to acidic pH layered on the core. Each particle comprises the active agent dispersed in the material sensitive to acidic pH. The particles are in the form of granules. The material sensitive to acidic pH is a polymer.    TECHNOLOGY FOCUS - ORGANIC CHEMISTRY - Preferred Components: The gelling agent is chosen from sugars, sugar derived alcohols, starch, starch derivatives, cellulose derivatives, attapulgite, bentonite, dextrin, alginate, carrageenan gum, pectin, gelatin, kaolin, lecithin, magnesium aluminum silicate, carbomer, Carbopol (RTM: Not defined), polyvinylpyrrolidone, polyethylene glycol, polyethylene oxide, polyvinyl alcohol, silicon dioxide, curdlan, furcellaran, egg white powder, lactalbumin, soy protein, chitosan, surfactants, emulsifiers and their mixtures. The gelling agent is chosen from pregelatinized starch, hydroxyethyl cellulose, guar gum, xanthan gum, alginate, carrageenan and their mixtures. The disintegrant is chosen from cross-linked sodium carboxymethyl cellulose, starch, sodium starch glycolate, cross-linked polyvinylpyrrolidone and their mixtures. The filler is a saccharide chosen from sucrose, dextrose, lactose, fructose, mannitol, cellulosic derivative and their mixtures. The saccharide is lactose or microcrystalline cellulose. Each particle is layered with a barrier layer. The barrier layer comprises a material chosen from hydroxypropyl methylcellulose, polyvinyl alcohol, povidone and their mixtures.    TECHNOLOGY FOCUS - PHARMACEUTICALS - Preferred Components: The viscosity of the dosage form mixed with 0.5-10 ml of distilled water prevents the active agent from being systemically absorbed, or reduces the ability of the active agent to be systemically absorbed, when administered by the parenteral or nasal route. The viscosity of the solid oral dosage form after crushing and mixing with 0.5-10 ml of distilled water prevents the active agent from being systemically absorbed, or reduces the ability of the active agent to be systemically absorbed, when administered by the parenteral or nasal route. The viscosity after mixing with 0.5-10 ml of distilled water is 10-100 centipoise (cP). The viscosity after mixing with 0.5-10 ml of distilled water is 25-75 cP. Several particles comprise active agent. The active agent is chosen from opioid agonists, tranquilizers, CNS depressants, CNS stimulants, sedative hypnotics, and their mixtures, preferably opioid agonist. The first active agent is a non-opioid analgesic and the second active agent is an opioid. The non-opioid analgesic is acetaminophen, aspirin or ibuprofen, or their salts. The immediate release solid oral dosage form of further comprises an aversive agent. The aversive agent in contained in several particles and/or the matrix. The aversive agent is chosen from emetics, antagonists, bittering agents, irritants and their mixtures. The aversive agent is an emetic chosen from methyl cephaeline, cephaeline, emetine hydrochloride, psychotrine, o-methyl psychotrine, emetamine, ipecamine, hydroipecamine, citric acid and their mixtures. The emetic is ipecac. The aversive agent is an antagonist chosen from naltrexone, naloxone, nalmefene, cyclazocine, levallorphan, or their salts, and their mixtures. The aversive agent is a bittering agent chosen from flavor oils, flavoring aromatics, oleoresins, plant extracts, leaf extracts, flower extracts, fruit extracts, sucrose derivatives, chlorosucrose derivatives, quinine sulfate, denatonium benzoate and their mixtures. The aversive agent is a bittering agent chosen from spearmint oil, peppermint oil, eucalyptus oil, oil of nutmeg, allspice, mace, oil of bitter almonds, menthol and their mixtures. The aversive agent is a bittering agent extracted from a fruit chosen from lemon, orange, lime, grapefruit and their mixtures. The aversive agent is denatonium benzoate. The aversive agent is an irritant. The irritant is a surfactant, capsaicin or a capsaicin analog. The capsaicin analog is chosen from resiniferatoxin, tinyatoxin, heptanoylisobutylamide, heptanoyl guaiacylamide, isobutylamide, guaiacylamide, dihydrocapsaicin, homovanillyl octylester, nonanoyl vanillylamide and their mixtures. The surfactant is chosen from poloxamer, sorbitan monoester, glyceryl monooleate, sodium lauryl sulfate and their mixtures. The dosage form releases at least 85%, preferably at least 90% of the active agent within 45 minutes or 60 minutes as measured by in-vitro dissolution in a USP Apparatus 2 (paddle) at 50 rpm in 500 ml 0.1 N HCl at 37 degrees C. The dosage form releases at least 95% of the active agent within 60 minutes. The immediate release solid oral dosage form comprises 0.25-50 weight/weight%, preferably 0.25-10 weight/weight% gelling agent, 2-25 weight/weight%, preferably 2-10 weight/weight% disintegrant, and 15-95 weight/weight%, preferably 25-50 weight/weight% filler. The particles are prepared by coating a core comprising an inert excipient with the active agent and the material sensitive to acidic pH. The granulation and/or the compressed tablet further comprise a gelling agent, disintegrant, filler or their mixtures. The filler is spray-dried with a solution comprising the active agent and the material sensitive to acidic pH to obtain a spray-dried composition. The spray-dried composition is granulated with the gelling agent and the disintegrant. The material that is sensitive to acidic pH provides for less dissolution of active agent from the dosage form in 500 ml distilled water after 5 minutes, preferably after 10 minutes as measured by in vitro dissolution in a USP paddle Apparatus at 50 rpm and 37 degrees C as compared to the dissolution in 900 ml 1N HCl after 5 or 10 minutes, respectively, as measured by in vitro dissolution in a USP basket Apparatus at 50 rpm and 37 degrees C. The ratio of the amount released in water to the amount released in 0.1N HCl is 1:10 to less than 1:1, 1:5-9:10, 3:10-4:5, or 2:5-7:10 or 1:2-3:5. The ratio is 1:10, 9:10, 3:10, 9:10, 1:2, 9:10, 7:10, 9:10 or 4:5-9:10. The ratio is 1:10, 1:5, 3:10, 2:5, 1:2, 3:5, 7:10, 4:5 or 9:10. The active agent is susceptible to abuse.    TECHNOLOGY FOCUS - POLYMERS - Preferred Components: The polymer is soluble in a pH of 1-5. The polymer is insoluble in a pH of 6-8.5. The polymer is less soluble in a pH range of 6-8.5 than a pH range of 1-5. The polymer is polyacrylate, polysaccharide, ion exchange resin, or their mixtures. The polyacrylate is a copolymer comprising methyl methacrylate and (diethylamino)ethyl methacrylate. The polyacrylate is a copolymer comprising methyl methacrylate, butyl methacrylate and (diethylamino)ethyl methacrylate. The ion exchange resin is a polacrilex resin, polacrilin salt, sodium polystyrene sulfonate, cholestyramine resin or their mixtures. The polysaccharide is chitosan. ACTIVITY - Analgesic; Tranquilizer; CNS-Gen.; Sedative. No biological data given.    MECHANISM OF ACTION - None given.    EXAMPLE - Components comprising 6.10 mg naloxone hydrochloride dihydrate, 232.58 mg lactose monohydrate, 232.58 mg Avicel PH-102 (RTM: Microcrystalline cellulose), and 25 mg crospovidone were passed through a 20 meshes screen and loaded into a V-blender and mixed for 10 minutes. 3.75 mg Magnesium stearate was passed through a 30 meshes screen, and loaded into the V-blender and mixed for 3 minutes. The obtained mixture was compressed into 500 mg tablets (round shape).