The invention relates to a method for preparing hollow particles, including: 1) spray-depositing, in particular in a fluidized air bed and onto a substrate that is partially soluble in a liquid medium M, a coating containing: 40 to 100 wt % of at least one compound that is insoluble in water having a pH of less than 5 and that comprises at least one polymer; and 60 to 0 % of at least one water-soluble compound; 2) extracting a portion of the substrate in the medium M; and 3) drying the particles obtained in step 2. The invention also relates to the resulting hollow particles and to the uses thereof, in particular in floating pharmaceutical compositions.