The present invention is a method for producing coated water-soluble particlesinsuch a manner as to form two or more coating layers on surfaces of the water-solubleparticles. This method is characterized in that it comprises a step A whereinafter supplying a first coating material that comprises a polyol component andanisocyanate component, a second coating material is additionally supplied tosurfaces of first coating bodies that have coating layers formed of the firstcoatingmaterial that has not been sufficiently cured, so that second coating bodiesthat areprovided with coating layers of the second coating material are obtained.
