A microcapsule is provided. The microcapsule includes a pellet including a soluble functional ingredient, a binder and a diluent, and a coating material covering the pellet. The invention also provides a method of preparing the microcapsule.本發明提供一種微膠囊,包括:一微粒,包含一水溶性機能性成分、一結合劑與一賦型劑;以及一膜衣材料,包覆該微粒。本發明另提供一種微膠囊之製造方法。