Abstract: The invention relates to novel modified release multiple unit systems, and methods of preparing these systems, which can be easily compressed into tablets or filled into capsules or sachets without affecting the desired release characteristics of the pharmaceutical active ingredients incorporated within the systems. The multiple unit tablet includes multiple units. Each unit includes at least one core having an outer surface, a first coating layer surrounding at least a portion of the outer surface of the core and having an outer surface, one or more rate controlling polymers, and one or more one active pharmaceutical ingredients. The coating layer includes one or both of the one or more active pharmaceutical ingredients and the one or more rate controlling polymers. The tablet may further include an outer layer on the outer surface of the unit which includes a material that is one or both of elastic and compressible. The material may be a wax materials, such as polyethylene glycol's (PEGS).