Synthesis of microcapsulation of Na 2 SO 4 •10H 2 O for latent heat storage using water-in-oil (W/O) was proposed. Effect of water soluble polymers such as polyethyleneimie (PEI), poly (acrylic acid) (PAA), polyethylene glycol (PEG), polyvinyl alcohol (PVA), and polyvinylpyrrolidone (PVP) on formation of Na 2 SO 4 contained SiO 2 microcapsule was investigated. These polymers were added in the water phase with Na 2 SO 4 aq. and Tween 20 as a surfactant. To increase stability of the W/O emulsion, Span 80 as a surfactant and hydroxypropyl cellulose (HPC) as thickner were also added in 1-octaol as oil phase. The stable W/O emulsion promotes SiO 2 shell formation at a W/O interface. PEI and PAA, which have positively and negatively ionized groups, didn't capsulate Na 2 SO 4. They have strong interactions between Na + or SO 4 2and-COOor-N + , which prevent from stable W/O emulsion. PEG, PVA, and PVP successfully formed SiO 2 microcapsules including Na 2 SO 4 , which were confirmed by an elemental analysis. Although there were no large difference in Na 2 SO 4 content in the PEG, PVA, and PVP-derived microcapsules, the heat storage amount of the PEG-derived microcapsule was the best in the three. Heat resistance of the PEG-derived microcapsule was much higher than those of the PVA and PVP-derived ones, therefore, it seems that interactions between Na 2 SO 4 •10H 2 O and the polymers affect reactions between dehydration and hydration. The other difference of PEG with PVA and PVP seems to be affinity with Tween 20. PEG has high affinity with Tween 20 due to similar chemical structure compared to the other two. It is thought that PEG surrounds Na + and SO 4 2including much amount of H 2 O, and Tween 20 can additionally cover PEG/Na + , SO 4 2-, and H 2 O. Because of such designed structure, dehydrated Na 2 SO 4 hydrates with H 2 O near itself to form quasi Na 2 SO 4 •10H 2 O during cooling process. That is why PEG-derived microcapsule exhibited high heat storage performance.