Abstract: The present invention provides a taste-masked pharmaceutical particle prepared by a polymer blending process, a process for preparing the particle, and the use of the particle in preparing the orally disintegrating tablets. In this process, a micronized active drug ingredient is mixed with three kinds of pharmaceutically acceptable polymer adjuvants to yield a complete and uniformly mixed sheet with smooth surface and good plasticity. The sheet is knocked into small blocks, and then pulverized and pelleted to yield a taste-masked pharmaceutical particle whose bitter or peculiar taste is not felt in 120 s. The taste-masked particle can release the drug in a very high speed in an acidic solution (pH=1.0) and release the drug in a high speed in a solution with low acidity (pH=4.0), and effectively disperse in a solution with very low acidity (pH=6.8).