Abstract: The micro-capsules are formed by providing the coating of capsulating agents comprising acetate sulfate of polyglycosides on the core substances. Aqueous solutions of the salt of cellulose acetate sulfate, starch acetate sulfate or dextran acetate sulfate are used as the said acetate sulfate of polyglycosides and the oily substances such as alkyl biphenyl, liquid paraffin, fat and higher alcohol, and pulverulent substances such as active carbon and yeast are used as the core substances. According to the method of present invention, the core substances are added to aqueous solutions of the said polyglycosides to be emulsified and dispersed therein, and then aqueous solutions of polycations are added there to cause insoluble complex comprising the said polyglycosides and polycations, and as resulting the core substances are coated by insoluble complex.