It was possible to produce W/O/W one step multiple emulsion on the system which satisfied following conditions. 1. 1-5％ of hydrophilic liquid surfactant over HLB20 and lipophilic liquid surfactant which has HLB 3∼5 2. Non wax copolymers as oil thickener 3. More than 0.5％ of carbomer as aqueous thickener 4. The manufacturing process which neutralize the dispersed carbomer (2.0％ in water), after emulsifying. For the selective addition into inner and outer aqueous phase, we melted the glucose in water before emulsifying. Using an Anthrone analysis method, we analyzed the encapsulation yield of glucose in inner water phase. It was possible to raise the water encapsulation yield of the multiple emulsion through the following conditions. 1. Using of anionic hydrophilic surfactant(HLB 40) and lipophilic surfactant (HLB 3∼5) 2. Controlling the ratio of hydrophilic surfactant and lipophilic surfactant 3. Strengthening interface with increase of non wax oil thickener. When the separated adding process of glucose was adopted, approximately 85％ of glucose was added selectively within inner aqueous phase.