The present invention discloses a method for manufacturing fat particles containing unsaturated fatty acid more particularly, this invention relates to a manufacturing method of fish oil powder, wherein a carrier embedding technique is employed to combine fish oil with an appropriate combination of emulsifiers and packaging materials, and the resultant combination is subjected to a treatment of agitation or atmospheric pressure homogenization, so as to disperse the fish oil at high speed for becoming a homogeneous oil-in-water (O/W) emulsion system with excellent stability, wherein the packaging materials will embed the oil droplet in its interior subsequently, a spray drying is performed to prepare a powdery fish oil product. The highest fish oil content may be up to 80 wt%.本發明揭示一種含不飽和脂肪酸油脂粉粒的製造方法,尤其是魚油粉粒的製造方法。利用載體包埋技術將魚油搭配適當的乳化劑及包材組合,採用攪拌或常壓均質處理,使魚油高速分散成為均一的狀態、穩定性佳的水包油乳化系統(O/W),其中的包材同時將油粒滴包埋於其內部,後續進行噴霧乾燥,而製備成粉粒化的魚油產品。最高魚油含量可達80重量%。