SAMe is enteric coated...it will not dissolve in the stomach....unless these few people who report stomach issues have NO ACID in their stomachs at all! Enteric coatings remain intact in acidic environments.

Now that is abnormal, since acid is required in our stomachs to digest food, kill pathogens, and facilitate absorption of nutrients.
If one's stomach is so barren of acid, that an enteric coated pill will dissolve there, then I think that person is in a very tight spot, with a guarded future healthwise.

This Amazon review list is pretty representative of SAMe. There will always be people who get headaches (as side effects) and stomach upsets when taking anything.

http://www.amazon.com/Nature-Made-Co...owViewpoints=0

I have the most sensitive stomach ever...if you could see the list of what I cannot eat (including coffee) you'd blanch. I had no problems with SAMe for 10 yrs!

But everyone is different.