MUPS (Multi Unit Particulate System) of Didanosine were formulated using drug layering technique and were further compressed into tablets by using various excipients and polymers such as Micro crystalline cellulose in optimized amount to reduce the rupture of the enteric coating layer of MUPS. The Multi Unit Particulate System was prepared by drug layering onto the non pareil seeds followed by enteric coating. The prepared MUPS were found intact in simulated gastric fluid and released at intestinal pH. The controlled release of acid labile Didanosine from MUPS was influenced by the proportion of diluents added in tablet formulation to provide cushioning effect to MUPS. The release data evaluated by dissolution technique showed no release of drug at gastric pH and 100% release at intestinal pH.