In this study, polyvinyl alcohol microcapsules (PVA) containing camphor oil was prepared by a simple coacervation method. The formation, particle size and controlled release properties were discussed by changing coacervation time, amount of crosslinking agent and stirring rate. In order to obtain an optimal coacervation temperature (cloud point), the various amount of Na2SO4 which added in PVA solution was investigated. The results indicated that the best condition of formation of PVA microcapsules was at 40°C. The PVA wall membrane also could increase the sustained release effectly.