The influence of the viscosity of the internal and external phases and the interfacial tension between the two phases, in the emulsion type of microencapsulation system was investigated. The viscosity of mineral oil (external phase) was measured by a capillary viscometer and the viscosity of cellulose acetate trimellitate solution (internal phase) was measured by a Brookfield viscometer. The viscosity of the two phases were measured prior to mixing and at 5 and 60 min after mixing the phases. It was observed that the viscosity of the mineral oil phase prior to mixing had little effect on the average diameter of the microspheres, until a high concentration of light mineral oil was used. A graph of viscosity ratio of the internal phase to the external phase shows that a minimum viscosity ratio may be required before particle size increases. Results are discussed with respect to viscosity effects of mineral oil and polymer solution, as influenced by the solvent uptake by the mineral oil. The interfacial tension between the two phases was measured by pendant drop method. Interfacial tension was measured at 5 and 60 min after the two phases came in contact. The interfacial tension between the mineral oil and polymer solution ranged up to 7 dyne/cm and the particle size was not affected appreciably by the interfacial tension. Particle size and morphological analysis of the microspheres were determined using microscopy and scanning electron microscope.