PROBLEM TO BE SOLVED: To provide a dressing having excellent acid tolerance and salt tolerance in an emulsion state and excellent temporal stability in an emulsion state, and a manufacturing method thereof.SOLUTION: The dressing includes a water phase, an oil phase, and closed endoplasmic reticula formed of amphipathic substance for spontaneously forming the closed endoplasmic reticula having an average particle diameter of 8 nm to 500 nm or sugar polymer fine particles. The manufacturing method of the dressing includes the step of blending water, an aqueous solution of closed endoplasmic reticula formed of amphipathic substance for spontaneously forming the closed endoplasmic reticula having an average particle diameter of 50 nm to 800 nm or sugar polymer fine particles, and oil components.
