Microcapsules possessing Lewis acid - Lewis base salt walls incorporate water-immiscible materials, such as N,N-diethyl-m-toluamide (DEET), as a corecomponent. Such microcapsules, or similar microcapsules incorporating othercore components, may be made by emulsifying a water-immiscible core componentin an aqueous solution of one wall-forming reactant, such as the Lewis base,and then mixing that solution with the other wall-forming reactant, such asthe Lewis acid. Various adjuvants may be included with the core component tocontribute additional characteristics, such as enhancement of a controlledrelease characteristic or improved mechanical stability.