This study is a manufacturing design to reduce side effects and to increase use rate of organism by inclusion of Alendronate, a kind of bisphosphonate used for treatment and prevention of osteoporosis, into the center of W1/O/W2 multi-emulsions. We have used enteric coating materials insolvent in acid by adding adhesion property of mucous membrane. We have secured enteric nature with Eudragit by using PEO (polyethylene oxide) polymer as adhesion property of mucous membrane and have encapsulated using PVA (polyvinyl alcohol). We have conducted optimum test per phases and it was found out that the best result was achieved when we have used an ideal quantity ratio of Alendronate and PEO in 1:0.1. The quantity of PEO molecule was 300,000 and oily phase was manufactured with the addition of water phase, and L100 Type Eudragit was used for the manufacturing. We have manufactured the optimum multiple-emulsions by adding 1% PVA to this. Multi-emulsions manufactured in this study had a 70% efficiency of encapsulation rate and grain ratio was 800 nm and have shown enteric stability and efficiency.