Ion exchange resins are organic polymers that are insoluble in water and have ionizable functional groups. They are often used as beads and can selectively exchange ions via processes like cation exchange or anion exchange. Ion exchange resins can be used to load drugs onto the resins through batch or column processes. The drug-loaded resins can then be taken orally to release the drug in the stomach through ion exchange with ions present there. Key properties like stability, particle size, porosity, and cross-linkage determine their effectiveness for drug delivery and applications like taste masking, rapid dissolution, and transdermal, oral, nasal, and ophthalmic drug delivery.