This paper describes the fundamental investigations for developing new technology using pressure waves and bubbles such as drug delivery systems (DDS). The microcapsules made of lipid including gas bubble were made by controlling ultrasound and N2 gas flow rate. We examined the effect of ultrasound intensity with particle diameter and diameter ratio of gas-liquid. Also, effects of structural parameters and mechanical index on disintegration efficiency of capsule were examined. As a result, there are possibilities to disintegrate microcapsules efficiently by controlling diameter ratio of gas-liquid and rise time.