The present invention relates to a carrier material for use in dry powder inhalation formulations, comprising carrier particles that are spherical in nature and contain no amorphous material. In addition the invention provides a method for the preparation of a carrier material for use in dry powder inhalation formulations, comprising the steps of providing a carrier base material consisting of sperical carrier particles; and crystallising the carrier base material in order to remove amorphous material present in the particles to obtain the carrier material.