Co-processing is based on the novel concept of two or more excipients interacting at the sub particle level, the objective of which is to provide a synergy of functionality improvement as well as masking the undesirable properties of individual. Co-processed excipients are prepared by incorporating one excipient into the particle structure of other excipients using processes such as co-drying. Coprocessing excipient leads to the formation of excipients granulates with superior properties compared with physical mixtures of components or individual components