Highly functional excipients including cellulose derivatives have been developed recently, and it has been reported that the use of these materials may make tablets show excellent workability as well as disintegration. Microcrystalline cellulose and powdered cellulose, in general, are representative excipients using cellulose as the raw material. In this study, powdered cellulose in particular was examined. The workability and disintegration of powdered cellulose were measured to examine its usefulness as an excipient. A standard formulation (prepared by mixing and granulating lactose and corn starch in a ratio of 7:3) was used as the control material. As a result, the addition of powdered cellulose made it possible to obtain functionally excellent tablets. In other words, tablets containing powdered cellulose showed higher hardness and faster disintegration in comparison with the standard formulation. Based on these results, it was found that powdered cellulose is a useful and functional excipient if added to the formulation in proper quantities.