Abstract: This invention relates to a pharmaceutical dosage form for the delivery of at least one active pharmaceutical ingredient (API) or the pharmaceutically active salts and isomers thereof, to a desired absorption location of the human or animal body, preferably the gastrointestinal tract, in a predetermined rate-modulated manner. The dosage form is orally ingestible and is in the form of a multi-layered tablet preferably three layers and each layer includes an API or capsule containing a multiplicity of multi-layered granules. Each layer contains one or more APIs mixed or blended with at least one and preferably a matrix of polymers and, where appropriate, excipients, which, in use, inhibit release of an API in a region of the gastrointestinal tract other than the desired absorption location and, thus, facilitate release of the API in a rate controlled manner when in the desired absorption location. Methods of manufacturing said dosage form are further disclosed.