Okay - I purchase my gelcaps from a health food store. 1000 size "0" gelatin caps. They cost about one cent each. And I did the calculations - about 20 of these for each tablespoon of Epsom Salts . So, for the flush I do which requires four doses of ES, I fill 80 caps.
And yes, I have done 5 flushes - all of which have been successful - and I have always swallowed the Epsom Salts like this. I also swallow them with warm water - as warm as I can stand, as an added measure just to make sure they dissolve immediately. (But that probably isn't even necessary!)