OBJECTIVES: Extended release and enteric coated formulations make up 7.8% of all drugs, and the most frequently used drug is an agent affecting circulatory, digestive system.  The objective of this study is to analyze of extended release and enteric coated drugs on pharmaceutical reimbursement item list in Korea and evaluate the dispensing of extended release and enteric coated drugs, which is enforced by the  National Health Insurance. METHODS: The analysis used a questionnaires survey for 169 pharmacists in the hospital pharmacy and community pharmacy(Response rate: 73.8%). The questions include; prescribing change after enforcement by National Health Insurance, prescription correction, change of pharmacy works, expansion of the range of enforcement, provision of information and prescribing error prevention. The statistics methods use Chi-square, AVOVA, t-test, McNemar test by STATA/SE10.(p<0.05) RESULTS: Of extended release and enteric coated formulations, 33.9% were not available in other dosage forms. After enforcement by National Health Insurance, the rate of splitting and crushing of extended release and enteric coated drugs decreased, but pharmacies in tertiary care hospitals had increased workload because of prescription corrections. Prescription was not changed, because patients take medicines for a long time. Most of pharmacists agreed on the expansion of drug range, but 65.7% of pharmacists wanted the enforcement only for hospitals. When pharmacists corrected their prescribing error, the biggest problem was a lack of other dosage forms. To prevent extended release and enteric coated from splitting and crushing, pharmacists want in the following ways; prescribing code prohibits into order computer system, warnings and alerts on prescribing, developing many other dosage forms. CONCLUSIONS: What is needed are medication-use system improvements and the creation of lists with suggestions for alternative products on the formulary. Also, pharmaceutical companies should make an effort to develop other dosage forms.