Abstract: The present invention relates to a process for preparing a multiple emulsion, particularly a water-in-oil-in-water emulsion in a single step using a single non ionic hydrophilic emulsifier that stabilizes the multiple emulsion for a period of one month. Further, the process uses low levels of a single emulsifier that makes the multiple emulsion find its application in any cosmetic, pharmaceutical and food industry catering to the specificity of the quantity of the emulsifier permissible within a particular industry and also acknowledging the quality of the final product required to be obtained for subsequent application and use thereof.