I don't think there would be any difference in the absorption between the pill and the liquid. Rather the difference is due to the fact that the liquid does not have all the Cortef in solution, so that although the label says 12 mg, your child is getting a variable dose each time that probaly averages out to the new lower dose of the pill.This is just a thougt, I haven't seen anything on the net about this. Amandasmom (Maxine)