A micro encapsulation material for use with storage unstable, therapeutic and nutritional agents which release the therapeutic and nutritional agents in predetermined locations in the gastro intestinal tract in which the microencapsulation material is formed by combining a food grade treated carbohydrate with a water soluble food grade protein. The therapeutic and nutritional agents form an oil phase which is emulsified with the water dispersed or dissolved encapsulant to encapsulate the therapeutic and nutritional agents. These agents may be oils or oil soluble or oil dispersible. The agents that may be encapsulated Include lipids (oils Including oxygen sensitive oils, fatty acids, triglycerides) and oil soluble and oil dispersible ingredients (including pharmaceuticals, probiotics, protein therapeutics and bioactives). The protein used may include any film forming water soluble protein or hydrolysed protein and includes milk proteins such as casein and its derivatives or whey proteins. The carbohydrate comp
