The acetaminophen and Starch 1500^T^M are dry-blended in a Hobart mixer. Sufficient ambient temperature water is added, while mixing, to achieve proper massing. (As with most granulations, the quantity of water necessary is variable. An amount equal to twice the weight of the Starch 1500^T^M is a good starting point.) The wet massed material is passed through a 10 mesh screen and oven dried at 50 C. The dried granulation is then passed through a 16 mesh screen to achieve final particle size. The magnesium stearate is added and blended in a PK blender.