In this research polyvinyl alcohol treat as the shell material and the peppermint oil as core material. The proportion of polyvinyl alcohol and boric acid. In this condition, the preparation of microcapsules was carried by conservation method. In this study, the preparation of microcapsules by polyvinyl glycol has well formed and under an optical microscope at a 50,100-fold spherical appearance. Also, the effect of average particle size decreased. When the proportion was 2% boric acid the minimum particle size was 0.990.01μm at 700r.p.m. And coverage of microcapsules by moisture analyzer is 67.34%.