Robust and inert, spherical carriers are a prerequisite for the manufacture of multi-particulate dosage forms. In this study, spheres composed of microcrystalline cellulose (VIVAPUR® MCC SPHERES) were compared with sugar spheres. The spheres were evaluated in terms of their mechanical robustness and ease of drug layering and coating, as well as the finished product’s gastro-resistance and dissolution behavior. VIVAPUR® MCC SPHERES exhibited an overall superior performance compared to equally sized sugar spheres. ss.