I�ve always given my cats tablets whole. With two of them it�s the only way to guarantee that the right cats gets the drugs. Also a lot of drugs are formulated to hit the stomach whole.
Over the years I�ve perfected a simple method. Start by getting food out ready. This will make the cat salivate which helps the process. Get the tablet out and make sure you have dry hands. Kneel on the floor and back the cat in between your legs. Gently open your cat�s mouth from underneath by slipping your thump in on the left side behind his teeth (cats have a tooth free bit at the back) and another finger on the right side. Now slip the tablet in and hold his head up and stroke his neck a few times. This will make him want to swallow. Lot�s of gentle rewarding noises then give him the food.
If you get the tablet wet, stop and dry your hands and start again. You don�t like the taste of dissolving aspirin, so you?!
Good luck!