A powder composition of a functional oil material is obtained by drying an emulsion composition comprising at least one functional oil component and (i) at least one water-soluble encapsulating agent selected from saccharide containing at least two sugar units including a fructose unit or (ii) at least one water-soluble encapsulating agent selected from saccharides containing at least one galactose unit and one fructose unit. Food compositions, cosmetic compositions and pharmaceutical compositions are provided which contain the powder composition described above.