Purpose of this invention is W/O die emulsification ones which both of oral solubility and flavor and emulsification stability are superior and to offer its production manner. As for any W/O die emulsification things, the taste component implication and mean diameter 10 millimicrons super closed small cell, or the grain of the sugar polymer which was formed with the parents crocking Characteristic material which forms closed small cell in the oil phase and voluntary the surrounding and the oil and fat component are included and, include water phase and the aforementioned water phase which are. Production manner of W/O die emulsification ones the taste component and, has the process which is mixed with the aqueous solution and the oil and fat component which include closed small cell or the grain of the sugar polymer which was formed with the parents crocking Characteristic material which forms closed small cell voluntarily.本発明の目的は、口どけや風味及び乳化安定性の双方に優れるW/O型乳化物及びその製造方法を提供することである。W/O型乳化物は、呈味成分を含みかつ平均粒径が10μm超である水相と、前記水相を囲みかつ油脂成分を含む油相と、自発的に閉鎖小胞体を形成する両親媒性物質で形成された閉鎖小胞体、又は糖ポリマーの粒子と、を含む。W/O型乳化物の製造方法は、呈味成分と、自発的に閉鎖小胞体を形成する両親媒性物質で形成された閉鎖小胞体又は糖ポリマーの粒子を含む水溶液と、油脂成分と、を混合する工程を有する。