release and hence results in additional lag time this example is based on the use of solutions of the enteric polymer and the ethylcellulose in organic solvents the sotalol hydrochloride containing particles are produced following the procedure of example 1 these particles are coated to a 20 weight gain by spraying an enteric polymer hydroxypropylmethyl cellulose phthalate solution comprising of 98 parts of acetone and 2 parts of water the second coating is applied using a solution of ethylcellulose 10 cps and hydroxypropyl methylcellulose phthalate hpmc phthalate in equal amounts in a solvent comprising 98 parts of acetone and 2 parts of water the final compositions of the multicoated particles of example 2 are presented in table 3 the finished coated particles are tested for in vitro dissolution as described in example 1 and the results obtained are presented in table 4 it is obvious from table 4 that the use of the solvent applied coating results in lag times similar to those achieved at higher levels of the aqueous coating for example a 35 wt solvent coating has a lag time similar to that of the 55 wt aqueous coating the multicoated beads with the formula of 2 nd coating at equal amounts for a weight gain of 45 w w of example 1 are produced except that the inner and outer coatings are switched the dissolution data obtained presented in table 5 indicate that the invention has the flexibility of interchanging the inner and outer coatings the drug layered non pareil seeds are coated with an eudragit l30d dispersion for 20 weight gain following the procedure of example 1.