PURPOSE: A double layered capsule for a cosmetic material, and a method for preparing the same are provided to block the inflow of oxygen into the center, and to ensure high stability. CONSTITUTION: A double layered capsule for a cosmetic material contains: a primary capsule which is formed semi-solid or solid phospholipid nanoparticles; and a secondary capsule which is formed on the outside of the primary capsule and contains a matrix polymer. The primary capsule contains 5-20wt% of higher fatty alcohol or higher fatty acid, 0.1-10 wt% of hydrogen-added lecithin, 0.01-5wt% of soybean sterol, 0.1-10wt% of non-ionic or ionic surfactant, 30wt% or less of glycerin, 20wt% or less of polyols, and remaining amount of purified water. A method for preparing the capsule comprises: a step of dissolving a secondary capsule material containing 0.1-10 wt% of gamma-cyclodextrin, 0.01-5wt% of a solidifier, and 0.01-5wt% of an alginic acid polymer in purified water and cooling; a step of mixing with the primary capsule; and a step of passing the mixture through a nozzle and encapsulating. [Reference numerals] (AA) Polymer matrix secondary capsule; (BB) Solid or semi-solid phospholipid nanoparticles; (CC) Vitamins본 발명은 화장료용 이중 캡슐 및 그 제조방법에 관한 것으로, 본 발명은 중심부의 비타민류에 산소 유입을 차단하여 높은 안정도를 유지할 수 있으며, 제형안정성이 우수하여 어떤 형태의 화장료로도 기재로 사용이 가능한 화장료용 이중 캡슐 및 그 제조방법을 제공하고자 한다.