<p>A long acting granular composition which comprises (a) a fine particulate nucleus composed of a water-insoluble substance; (b) a drug layer containing a drug which is difficult to prepare in long acting form and a non-swellable entero-soluble base; and (c) a drug-release controlling film containing a drug-release controlling material and an entero-soluble base. The long acting granular composition has a very satisfactory drug-release pattern and is free from the risk of abrupt disintegration in the digestive tract.</p>