The present invention discloses a high-bioavailability particle coated with fungicide and polymer, which mainly comprises: (a) a coating layer including fungicide, a polymer, an acidic substance, talc, a bonding agent, ethanol and dichloromethane; (b) an anticoagulant layer including talc, hydroxypropyl methylcellulose (HPMC) and a plasticizer; and (c) a particulate core having a diameter ranging from 300 .mu.m to 500 .mu.m (30.about.50 mesh). In the present invention, the talc is added to prevent the particulate cores from aggregating. In addition, the particulate cores are small-sized enough and the polymer and the acidic substance are added to the coating layer, so that solubility is increased and bioavailability is thus improved.