A multiple emulsion system(W/O/W) in which effective oil and water phase can exist simultaneously was prepared by using chitosan-PVP. To increase stability of capsule, W/O/W solution was treated with NaOH solution in the final step. Multiple emulsion of chitnsan-PVP of 2-3mm in diameter, whose outside was made of chitosan as wall materials, was obtained. The maximum hardness was shown at the chitosan(70%)-PVP(30%) composite film. Antibacterial Property of this film was test by E. coli. These results suggest that the more stable DDS system can be developed by the preparation of multiple emulsion of chitosan-PVP system.