Objective: To meet the market demand, high concentration PUFA oil microcapsules were developed. Methods: The microencapsulated oil was prepared by spray drying method with β-cyclodextrin /gelatin as a composite wall material and high content polyunsaturated fatty acid oil sunflower seed oil as a core material, and the preparation process parameters of oil microcapsules were optimized by single factor experiment and response surface experiment. Results: The best technological conditions of oil microcapsule were solid content of 25.2%, and the mass ratio of composite wall material β-cyclodextrin: gelatin was 6.7∶1. The dosage of emulsifier was 1%, and the mass ratio of core wall material was 1∶2. Under this condition, the prepared oil microcapsule particles were round. The particle size was uniform, and the embedding rate was 94.33%. The content of polyunsaturated fatty acid was 21.73%. Conclusion: This preparation method is feasible and can be used to prepare high concentration polyunsaturated fatty acid oil microcapsules.