The invention discloses a cigarette capsule for coating a lipid solution and water simultaneously and with three-layer structures and a preparing method of the cigarette capsule. The cigarette capsuleis characterized in that the cigarette capsule has the three-layer structures including the lipid solution, the hydrogel layer and the hydrophobic coating layer from inside to outside in sequence; the lipid solution is a composition of lipid-soluble essence and spice and lipid solvents, and the lipid solvents include caprylin, caprin, caprylic capric triglycerride and the like; the hydrogel layeris a composition of animal and plant gum and water, or a composition of animal and plant gum, water and water-soluble essence and spice, or a composition of animal and plant gum, water, water-solubleessence and spice and water-soluble functional auxiliary. The cigarette capsule has the advantages that the applicability of the essence and spice is greatly improved, the lipid solution can dissolvethe lipid-soluble essence and spice, and the hydrogel layer can load the water-soluble essence and spice; the introduction of water and materials with risk reducing functions in the hydrogel layer can endow the cigarette capsule with other functions such as improving the wetting sense, lowering the drying and irrigation sense and reducing the release amount of harmful ingredients in smoke.