1) Remove coating with wet cloth.
2) Crush pill into fine powder.
3) Mix powder with 10ml isopropyl alcohol (over 90% ) in a shot glass.
4) Filtering the liquid in the easiest way possible, is to stuff a piece of cotton into a 10ml syringe, fill syringe, then squirt liquid into separate shot glass used in step 3.
5)The alcohol must be boiled off slowly, a stove or a candle works.
6)You should now have a layer of waxy residue at the bottom of glass now, add 100 - 110 units of water, use the cap of the syringe to break up the residue and mix it all up, then gently reheat for about 30 secs the wax will not dissolve then drop in a piece of cotton and draw it up into the syringe.
Works for me.
the steps above/below work great for opana er but u need about 3 cc iso not 10 ml and just use water to extraxt the morph out of the pill unless there abg generic brand then its a little more difficult but doable...