A co-processed excipient is any combination of two or more excipients obtained by physical co-processing that does not lead to the formation of covalent bonds. Co-processed excipients have functionalities that cannot be achieved through sample blending. Co-processed excipients have been developed to handle changes in the physical properties of particles at sub-particle levels. By co-processing two excipients, formulators can produce an excipient with superior properties as compared to the individual ingredients. Co-processed excipients been developed primarily to address the issues of flowability, compressibility, and disintegration potential, with filler–binder combinations being the most commonly tried.