A multiple emulsion system(W/O/W) in which effective oil and water phase can exist simultaneously was prepared by using chitosan-PVP. To increase stability of capsule, W/O/W solution was treated with NaOH solution in the final step. Multiple emulsion of chitosan-PVP of 2-3mm in diameter, whose outside was made of chitosan as wall materials, was obtained. The maximum hardness was shown at the chitosan(70%)-PVP(30%) composite film. Anti-bacterial property of this film was test by E. coli. These results suggest that the more stable DDS system can be developed by the preparation of multiple emulsion of chitosan-PVP system.