The present invention provides methods for preparing pharmaceutical resin-complexed granules which are taste-masked or capable of providing modified release of a water-soluble drug comprising the steps of (a) dissolving a water-soluble drug in water to form a solution; and (b) granulating the drug solution from step (a) in the presence of a resin capable of complexing with the drug to form a drug-resin complex. The drug:resin ratio in step (b) is from about 1:10 to about 10:1, respectively, on a weight/weight basis and the water:resin ratio in step (b) is from about 1:1 to about 5:1, respectively, on a weight/weight basis.

 
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