The aim of this study was to investigate the effects of the process variables of microencapsulation sesame oil (SO) by spray drying to generate the desired powder quality with the highest efficiency encapsulation and maximum linoleic acid content microencapsulated using a full factorial design of experiments. Thirty two tests were made, and five replicates were conducted on the central points. Independent variables were volumetric dispersed phase (fO/W) (0.05, 0.10 and 0.15), wall material to core ratios (Wa:Co) (1:1, 2:1 and 3:1) and drying air inlet temperature (Ti) (120, 140 and160 °C). Surface oil (SOM%), encapsulation efficiency (EE%), linoleic acid content (LAC%), and moisture content (MC%) were analyzed as responses. Under maximum process conditions Wa:Co=2.59:1, fO/W=0.05 and Ti=154.04 °C, the response variables including, EE and LAC were predicted as 88.20% and 50.02% respectively. It was concluded that these microcapsules containing high content of linoleic acid can be used as functional food.