The Objective of this study was to prepare Paracetamol Microcapsules using Gelatin type A and Gum Arabic as a hydrophilic polymers. Microcapsules were prepared by complex Coacervation. Microencapsulation Yield (MEY) and microencapsulation efficacy (MEE) were investigated with respond to three variables including: Ratio of core to wall material (2:1, 4:1, 6:1), Stirring Speed (200, 300, 400) rpm and Drying method (Air at room temperature, Oven at 26ºC). The results showed that increasing core to wall material leads to increase in both MEE & MEY. The same effect was obtained when increasing stirring speed. Finally the change in a way drying leads to unnoticeable change in both MEE & MEY. Optimum MEE & MEY were obtained when using 6:1 core to wall material, 400 rpm in both two ways of drying.