<p>The invention relates to low-dose tablets obtained by directly compressing microgranules essentially constituted of a neutral support covered by a polymeric layer containing at least one pharmaceutically acceptable polymer and permitting the modified release of active substances in an aqueous medium, to which an active layer containing at least one active substance is applied. The inventive tablets advantageously exhibit a matrix effect similar to that obtained with conventional matrix tablets that depends on the nature of the polymer(s) used for the constitution of the polymeric layer. This matrix effect makes it possible to modify the release profile of the transported active substance based on the type of the polymer used. These tablets are particularly suited for realizing low-dose tablets. The invention also relates to a method for producing these tablets and to the use thereof, particularly for administering active substances in low to very low doses.</p>
