Oral disintegrating tablets (ODTs) have advantages of solid dosage forms such as good stability, accurate dosing, small packaging size, and easy handling, as well as those of liquid formulations such as easy administration and minimal risk of suffocation. Therefore, they are beneficial for children, elderly and schizophrenic patients who have difficulty in swallowing conventional solid dosage forms (1). The success of ODT depends on patient acceptance, palatability and the challenging aspect in the formulation of orally disintegrating tablets is to mask the bitterness of active pharmaceutical ingredients, since most drugs have bitter taste. The distasteful sensation of a drug can be masked either by the addition of flavors, sweeteners and effervescent agents or by reducing direct contact with the patient's taste buds through coating or granulation (2, 3). Flavor is often overpowered by the taste of the medicine and the use of effervescent agents is not always convenient. Moreover, coating and granulation of the active ingredient may The present study is aimed to develop dextromethorphan hydrobromide (DXM) oral disintegrating tablets (ODT) with acceptable palatability to help patients of all age groups. The bitter taste of the drug was masked by binding the drug to ion exchange resin. The effect of the particle size of resin on drug loading was studied. In vitro and in vivo disintegration time and in vitro drug release studies were performed. Drug loading increased significantly with a decrease in the particle size of the resin. DSC and XRPD studies reveal that the molecular state of the drug changed from crystalline to amorphous form. The dissolution efficiency calculated for optimized ODT and conventional directly compressed tablet were almost comparable, indicating free dissociation of the drug from the resinate. The bitter taste of DXM can be masked by binding with ion exchange resin and the resinate can be successfully formulated into oral disintegrating tablets.