An attempt of characterizing the macro- and internal structure of microcapsules of ethyl esters of plant oil obtained by spray drying in the laboratory and under industrial conditions was undertaken. The microphotographs of the powders obtained by means of scanning electronic microscope (SEM) have been analysed using computer image analysis technique. The great variability over the range of 3.9-124.8 m of the external equivalent particle diameter with the predominance of particles below 40 m was observed. The sizes of elements of the internal structure ranged over 0.141-1.915 m and corresponded to the diameters of oily phase in the emulsions subjected to drying. In both cases the particle size distributions were log-normal. It was shown that various conditions of emulsions preparation and spray drying were reflected by statistically significant differences in both external and internal structure parameters of the particles. The necessity of correlating the microcapsules structure parameters with emulsion structure and other powder characteristics was concluded.