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The aim of the present study is to put a overview on the oral multiparticulate enteric coated delayed release system. Pharmaceutical development, invention and research increasingly focusing on the delivery systems which enhances therapeutic activity and minimizes side effects. Nowadays recent trend shows that oral multiparticulate drug delivery systems (Pellets) are suitable to formulate delayed release dosage forms with minimum side effects and low risk of dose dumping. The multiparticulate governs the predictable, transportation and even distribution in gastrointestinal tract. The pelletization is novel advanced drug delivery system where fine powders are converted into pellets and this technology is most reliable, prominent and efficient for the formulation of the delayed release dosage forms as well. The proton pump inhibitors are most susceptible for the degradation when coming into the contact with acid. Therefore they need to be protected from such environment. The various enteric coated polymers such as HPMC P, PVAP, Eudragit L-30 D-55, and Eudragit S100 can be coated on to the surface of the drug coated pellets which ensures the protection of the drug from gastric environment and produces stabilized dosage form.