The invention relates to water soluble or water dispersible powders, tablets, or precursors therefor based on a carbohydrate matrix with improved dissolution properties in water. These components are subjected to treatment with a gas so that gas is entrapped therein, and sufficient closed porosity is provided so that gas entrapped therein promotes dissolution or dispersion upon contact with water. The powders or tablets may be pharmaceuticals or foods that optionally contain an active ingredient therein.