Spheres of acetaminophen (APAP) were prepared via the cross linking agglomeration technique and were successfully compacted into tablets. The drug load in all formulations was 20% w/v, the cross linking agent varied from 1% w/v to 20% w/v, the polymer levels varied from 1% w/v to 4% w/v and the residence time from 3 to 60 minutes. The data obtained showed that increasing the concentration of the cross linking agent to 5% w/v or more showed no reduction in drug release rate. Also varying the residence time of the spheres in the cross linking solution showed no detectable differences in the drug release from spheres. Formulations prepared with 3% w/v and or 4% w/v polymer level showed higher drug release than formulation prepared with lower polymer levels.