Novel enteric-coated solid-in-oil (S/O) microcapsules were developed. The microcapsules contain a hydrophilic bioactive substance encapsulated in a shell made from edible fats. In these microcapsules, food colors or lactoferrin was used as the core substance and solid edible fats were used as the shell materials. The core hydrophilic bioactive substance was encapsulated by liquid-phase drying and liquid-phase hardening. Variations in the rate of disintegration of the microcapsules were due to the differences in the triglyceride content of the edible fats used. The variation in the release rate of the core material from the S/O microcapsules was due to the differences in the solid fat content (SFC) of the shell material. Furthermore, lactoferrin S/O microcapsules, which did not degrade while passing through the stomach and were efficiently absorbed in the intestine, were prepared. The S/O microcapsules developed in this study can be consumed as a food such as dietary supplements. They can be used not only as end products but also as intermediate materials for administering a variety of drugs.