The invention pertains to a new method for formulating pharmaceutical active ingredients in such a way as to protect them when ingested orally, and to allow for the controlling of the release of the active ingredient in the intestine. It relies upon the use of thickening acrylic emulsions with a pH greater than 5, containing hydrophobic groups, in order to encapsulate the pharmaceutical active ingredients for the purpose of encouraging their passage through the gastrointestinal barrier, while controlling the release kinetics of said active ingredients.