The utility model relates to a bacterial covering structure, in which at least one beneficial bacterium is embedded, the outer side of the fungus comprises a beneficial bacterium element layer in order to provide the basic nutrition required by the beneficial bacterium, an active protective layer to maintain the activity of the beneficial bacterium, and an acid resistant covering layer to provide the protection of the beneficial bacterium under the acid environment. In this way, the bacteria can not be affected by gastric acid and bile salt before entering the intestine, effectively protecting the activity and quantity of bacteria and providing nutrition for their growth.一種菌體包覆結構,其內包埋有至少一有益菌,該菌類之外側依序包括一助益菌素層,用以提供該有益菌所需之基礎營養;一活性保護層,用以維持該有益菌之活性;及一耐酸包覆層,提供該有益菌在酸性環境下之保護。藉此,使菌類進入腸道前可不受胃酸及膽鹽侵蝕影響,有效保護菌類的活性及數量並提供其生長所需營養。