Abstract: The invention concerns a method for preparing microcapsules containing an active substance coated with a substantially polar polymer film, characterized in that it consists in the following steps: suspending an active substance insoluble in a substantially polar polymer solution in an organic solvent, said substantially polar polymer being insoluble in liquid or supercritical CO2, said organic solvent being soluble in liquid or supercritical CO2; contacting the suspension with liquid or supercritical CO2 so as to extract the solvent from the polymer in a controlled manner and ensure the coacervation of the polymer; substantially extracting the solvent by means of supercritical CO2 and draining off the CO2/solvent mixture; recuperating the microcapsules in the form of dry powder.