The present invention relates to a process for preparing an acid resistant cellulose capsule. More specifically, this invention relates to a process for preparing an acid resistant cellulose capsule comprising the steps of: i) preparing 100 wt part of aqueous solution of solubilized cellulose including 15-25 wt part of cellulose； ii) sequentially adding and solubilizing 2.0-4.0 wt part of amid pectin and 0.1-1.0 wt part of iota-carrageenan as a gelling agent, an auxiliary gelling agent, a pH neutralizing agent, an emulsifying agent, a viscosity stabilizing agent and a plasticizing agent to the resulting admixture； and iii) allowing it to stand and to be equilibrated with adjustment of viscosity, before forming the capsule.
