The purpose of this research was to mask the bitter taste of dextromethorphan hydrobromide using a cationic ion exchange resin, Amberlite® IRP-69, to formulate oral disintegrating tablets (ODTs). The drug was loaded (resinate) were prepared in drug to resin ratio of 1:1 and 1:2. The resinate or physically mixed with the resin (physical mixture) was incorporated into ODTs by direct compression. The formula was developed to acquire the optimal formulations of taste masked ODTs, hardness and mouth feel and disintegration time. The ODTs were further evaluated for weight, friability, disintegration time, drug content, degree of bitter taste and drug release, respectively. The weight and friability of the tablet with resinate were not significantly different from those with physical mixture. The tablet with resinate had a lower tablet hardness due to drug loading might be reduced compressibility. The addition of Avicel®PH102 could be increased tablet hardness. Both ODTs with resinate and physical mixture provided a sustained pattern of drug release. However, only ODTs with resinate successfully masked bitter taste of the drug. In conclusion, the loaded drug in ion exchange resin as resinate could increase the palatability and acceptability of ODTs containing bitter drugs.