A complex coacervate delivery system is provided which encapsulates lipophilic nutrients such as, for example, fish oils high in omega-3 fatty acids. The complex coacervate delivery system protects the lipophilic nutrient from degradation, e.g., oxidation and hydrolysis, and also reduces or eliminates the unpleasant taste and odor of the lipophilic nutrient. The complex coacervate delivery system upon ingestion is operative to substantially release the lipophilic nutrient in the lower gastrointestinal tract in a pH-controlled manner. The complex coacervate delivery system may be included in a food or beverage product having a pH value within the range of about 1.5 to about 5.0.
