In this study, W/O/W type calcium alginate capsules were prepared by a simple coacervation method. The alginate acid was used as wall membrane and pure water mixed with yellow water-soluble dye was used as core material. In order to investigate the formation of microcapsules, the concentration of alginate acid and cross-linking agent was discussed at various conditions. The effect of controlled release of core material was evaluated by an exponential function which usually analysis to relaxation behavior. The results indicated that the release rate of dye was decreased with increasing the concentration of alginate acid and cross-linking agent. The optimal condition was at the concentration of 1.0% alginate and 1.0% CaCl2.