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Delsym is a brand of cough medicine owned by Reckitt Benckiser, and manufactured at Unither Manufacturing in Rochester, NY. It is different from most brands of cough medicine in that the active ingredient is " time released". The time release feature allows the drug to suppress the cough reflex for a longer period of time. The active ingredient per teaspoon (5 mL) is dextromethorphan polistirex, equivalent to dextromethorphan HBr 30 mg.