Capsules encapsulating an active or functional ingredient are obtainable by a process in which a feed that includes this ingredient is dispersed in the form of drops in a spraying tower and exposed to a temperature in the range of -20° C. to 500° C. In the tower, a cloud of suspended powdering agent provides a coating and prevents the capsules from sticking together and a reactant is provided to react with a polymer or film-forming carrier of the active ingredient so as to modify the water solution properties of the capsule walls.