If they are pills like Oxy Contin with the waxy coating I just either scrape off the coating with a knife or take a damp paper towel and wipe it off,it comes right off easily, then just chew them up and wash down with a bourbon and coke or,if you aren't partial to alcohol,a fizzy drink like Pepsi.The logic behind this being that ethanol in the booze would help dissolve the pill faster in your stomach and the carbonation may help it absorb faster and more easily,just like carbonated mixers help alcohol absorb more readily.Just a theory about carbonation working with morphine though.If it's a time released capsule with beads like Kadian,then I just empty the beads from the capsuls into a coffee cup or shallow dish and crush them with needle nose pliers as finely as possible and down them with one of the above mentioned beverages.That's how I do them and it works pretty well for me.