Abstract: The invention provides a process for the preparation of a liquid emulsion composition having a continuous aqueous phase containing a gelling agent and a thickener and optionally a physiologically tolerable amount of at least one water soluble vitamin and/or non-vitamin drug, and a discontinuous oil phase, optionally comprising at least one lipophilic vitamin and/or non-vitamin lipophilic drug and optionally an edible triglyceride, said emulsion composition further containing at least one emulsifying agent, said process comprising: forming an aqueous composition comprising an aqueous solution of a gelling agent and a thickener and optionally at least one water soluble vitamin and/or non-vitamin drug; forming a water-immiscible liquid composition comprising at least one emulsifying agent and optionally at least one lipophilic vitamin and/or non-vitamin drug; mixing said water-immiscible composition with at least part of said aqueous composition whereby to form an oil-in-water emulsion; and if required mixing fu