The invention provides a lipidosome which has increased heat resistance and contains an easily heat-denatured material, and a protective capsule containing a plurality of lopidsomes. The lipidosome comprises an effective component formed by an easily heat-denatured material which is easy to denature at a low temperature in a status of keeping an original structure. The invention also provides a protective capsule which contains a plurality of the lopidsomes and has excellent time stability and chemical medicine stability. The lipidosome containing the easily heat-denatured material is prepared by the steps of forming a first lipidosome film on a water/oil interface of an oil phase configured to be contacted with a water phase forming liquid droplets formed by containing a water solution containing the easily heat-denatured material in a second lipidsome film introducing the liquid droplets to the above oil phase transferring the droplets into the water phase coating the outer side of the second lipidsome film used as an inner lipidsome film by using the first lipidsome film so as to form an outer lipidsome film. The protective capsule containing the plurality of lopidsomes is prepared by repeating the above steps twice or more.