It to inhibit the Phellinus particle embedding structure of uric acid and treating gout includes: a coatings, a supporting layer, a slow release layer and Phellinus particle that it is a kind of, which to close what, for this creation system; The coating series of strata coat on the what supporting layer, which coats on the what slow release layer, and the Phellinus particle system uniformly embeds in what slow release layer. By the particle embedding structure in addition to Phellinus active constituent can be protected for a long time; In addition, its slow release layer also may make the active constituent slow release, to reach the effect of inhibiting uric acid and treating gout. 本創作係關於一種用以抑制尿酸治療痛風的桑黃顆粒包埋結構包括:一包衣層、一支撐層、一緩釋層、及桑黃顆粒;該包衣層係包覆於該支撐層上,該支撐層係包覆於該緩釋層上,且該桑黃顆粒係均勻包埋於緩釋層中。藉由該顆粒包埋結構除了可長時間保護桑黃活性成分;此外,其緩釋層亦可使得該活性成分緩慢釋放,以達到抑制尿酸治療痛風之功效。