The present invention relates to a material in the form of solid particles with a diameter varying from 1 μm to 1 cm which are composed of a continuous shell EExt comprising at least one silicon oxide, said shell EExt imprisoning at least one fatty phase, said material being characterized in that said fatty phase is solid at the storage temperature of said material and predominantly comprises a crystallizable oil having a melting point (TM) of less than 100° C. and in that said fatty phase includes at least one lipophilic substance of interest SL and at least one inclusion comprising a continuous shell EInt comprising at least one silicon oxide, said shell EInt imprisoning an aqueous phase comprising at least one hydrophilic substance of interest SH.The invention also relates to a process for the preparation of said material, to its use for the thermostimulated delivery of active substances, and also to the compositions including it.
