Taste is an important factor in the development of dosage form. The problem of bitter and obnoxious taste of drug in pediatric and geriatric formulations is a challenge to the pharmacist in the present scenario. In order to ensure patient compliance bitterness masking becomes essential. The purpose of this research was to mask the intensely bitter taste of Dextromethorphan Hydrobromide using ion exchange resin and to formulate oral suspension of the taste masked drug. When suspension is swallowed bitter taste may not be felt because ion exchange resin complex does not release drug at salivary pH. When it comes in contact with acidic environment of stomach, the complex will be broken down releasing the drug which may then absorbed. Batch method was used for formation of drug resin complex. Various ion exchange resins such as Ionex QM 1011, Ionex WC 23 and Kyron T- 114 were tried to obtained taste masked drug resin complex (DRC). Optimization of drug loading was carried out. With Ionex QM 1011, the drug-resin proportion of 1:6 achieved equilibrium in 6 hours. 96% w/w of drug loading was possible by this method. Complex formation was confirmed by DSC and IR studies. Oral taste masked suspension was prepared using xanthum gum and tween 80 and was evaluated with respect to parameters such as Colour, pH, Viscosity, Sedimentation volume, Redispersibility, Assay, drug release. Taste masking was evaluated with the help of panel of human volunteers and Rat Behavioral Avoidance Taste Model. Taste masked suspension showed easy redispersibility and more than 99.6 % of the drug release within 45 minutes at pH 1.2. Thus, results conclusively demonstrated successful taste masking and formulation of suspension with taste masked drug especially for pediatric, geriatric, bedridden, and non cooperative patients.