The work aims at evaluating the usefulness of powdered milk as a drug matrix for the production of minitablets specifically designed for children. Mixtures made of powdered milk, paracetamol, mannitol, sodium croscarmellose and magnesium stearate (evaluated for flow properties, cohesiveness and caking tendency) were compacted into beams (evaluated for deformation, elasticity and stiffness) and minitablets (evaluated for uniformity of mass, thickness, tensile strength and paracetamol mean dissolution time) and a 23 factorial design performed.