Three-ply walled microcapsules containing furosemide and reserpine were prepared from multiple emulsion, and thd the appearance of multiple emulsion, the particle size distribution and the drug contents of microcapsules were studied. The microcapsule consisted of alternating three layer of acacia/ethyl cellulose/acacia, and the surface of microcapsules was not porous but wrinkles and had relatively elaborate structure and the particle size range is 4㎛ to 64㎛.