Calcium carbonate is a commonly used fortified calcium， but its suspension stability is poor and easy to precipitate， and this seriously limited its application in food processing. The formation of CaCO3 loaded microparticles based on the form of solid/oil/water(S/O/W) emulsion is a promising method to improve the dispersion stability of CaCO3 in liquid food. In this study， CaCO3， soybean oil， and sodium caseinate - gelatin were used as the soild， oil， and W phase， respectively. The particle size， physical stability， rheology and microstructure of microspheres prepared by different mass fractions of gelatin and different amount of S/O phase were studied， and the formation regularity and stability of S/O/W calcium-lipid microspheres were explored. The results showed that the stability of S/O/W emulsion could be improved by adding different mass fraction of gelatin， and the particle size of the emulsion decreased with the increase of gelatin mass fraction， the apparent viscosity and friction coefficient of the emulsion decreased， and the microstructure of the emulsion network became denser. Increasing the amount of S/O phase made the stability of the emulsion worse， the distribution range of particle size increased， and the apparent viscosity increased slightly. When the amount of S/O phase was higher， the brownian motion region of the particles was larger and the emulsion became less stable. The preparation of S/O/W emulsion by adding gelatin can improve the stability of the emulsion. This study lays a theoretical foundation for solving the dispersion stability of insoluble calcium salts in liquid food.