Abstract: The present invention provides a delivery system for active and functional ingredients. In particular, the delivery systems of the present invention find particular application in the delivery of active and functional ingredients, such as medicaments, pharmaceuticals, nutritional supplements, botanicals, cosmeceuticals etc. Further, the invention relates to a delivery system for oral or topical administration of such active and functional ingredients. The invention is a delivery system based on a particulate gel precursor that acts both as the bodying agent,as well as the dispersing and suspending agent in the formulation. By modifying the level of precursor and process conditions, a broad range of product consistencies can be achieved ranging from thin liquid suspension to firm or semi solid gel. The precursor gel is a particulate linear chain fuctan gel. Inulin is a preferred fructan.