The invention concerns a method for preparing a multiple emulsion comprising an invert emulsion consisting of an internal aqueous phase dispersed in an internal organic phase, dispersed in an external aqueous phase: the internal aqueous phase comprising optionally at least a hydrophilic active substance; the internal organic phase comprising optionally at least a hydrophobic active substance; the invert emulsion comprising at least an internal surfactant and/or at least an internal amphiphilic polymer; the external aqueous phase comprising optionally at least a hydrophilic active substance and at least an external surfactant and/or an external amphiphilic polymer.