This tutorial review provides an overview of the science of food materials and encapsulation techniques that underpin the development of delivery vehicles for functional food components, nutrients and bioactives. Examples of how the choice of materials, formulation and process affect the structure of micro- and nano-encapsulated ingredients and the release of the core are provided. The review is of relevance to chemists, material scientists, food scientists, engineers and nutritionists who are interested in addressing delivery challenges in the food and health industries.