The present invention relates to a carrier that makes it possible to facilitate the oral absorption of at least one active substance by animals, characterized in that it comprises: - at least one bead comprising said at least one active substance, - a gelled palatable matrix surrounding said at least one bead, the pH of said matrix being less than 4, in which the Aw (residual water) of said matrix and of said at least one bead is identical and is from 0.4 to 0.9. The present invention also relates to a method for preparing such a carrier, and also to the uses thereof. The present invention additionally relates to a non-therapeutic method intended to feed animals, in particular dogs and cats, using this carrier.