a first object of the invention is therefore a method for manufacturing a formulation containing a pharmaceutical active ingredient , and characterized in that it comprises the steps of : a ) mixing a hase emulsion , a pharmaceutical active ingredient , and water , said mixture having a ph greater then 5 , preferentially 6 , and very preferentially 7 , b ) potentially precipitation by adjusting the ph to a value less than 3 , preferentially 2 , with a view to obtaining a dispersion of solid particles in water , c ) potentially purification , with a view to obtaining the solid particles . the inventive method is further characterized in that the ph of the mixture , during step a ), is adjusted by means of an organic or mineral base . in practice , the components ( the active ingredient , water , hase emulsion , and the mineral or organic base ) are added during agitation in a reactor ; the order in which they are added will be chosen by the person skilled in the art , particularly based on the water - solubility of the active ingredient to be encapsulated . the inventive method is further characterized in that during step a ), 0 . 1 % to 20 %, preferentially 0 . 1 % to 10 %, and very preferentially 0 . 1 % to 5 % by dry weight of a hase emulsion , in relation to the total weight of the aqueous formulation obtained after step a ), is implemented . the inventive method is further characterized in that during step a ), 0 . 1 % to 20 % by dry weight of a hydrophobic or hydrophilic pharmaceutical active ingredient , in relation to the total weight of the aqueous formulation obtained after step a ), is implemented . the inventive method is further characterized in that a strong or somewhat strong is implemented during step b ). the inventive method is further characterized in that the hase emulsion contains at least one copolymer of ( meth ) acrylic acid , a non - hydrosoluble monomer which is preferentially a ( meth ) acrylic ester chosen very preferentially from among ethyl acrylate , butyl acrylate , methyl methacrylate and mixtures thereof , and a monomer containing at least one hydrophobic group . the inventive method is further characterized in that said monomer containing at least one hydrophobic group has the general formula : m , n , p and q are integers and m , n , p are less than 150 , r has a polymerizable vinylic function , r 1 and r 2 are identical or different , and represent hydrogen atoms or alkyl groups , r ′ is a hydrophobic group comprising at least 6 , preferentially at least 10 , and very preferentially at least 12 carbon atoms . the inventive method is further characterized in that the active ingredient is chosen from among pain relievers , and preferentially from among aspirin , ibuprofen , codeine or morphine , or is chosen from among withdrawal active ingredients and preferentially from among buprenorphine or methadone , or chosen from among antibiotics and preferentially from among penicillin , erythromycin , roxithromycin or telithromycin , or chosen from among anti - cancer medications and preferentially from among capecitabine or etoposide , or chosen from among the active ingredients used in the treatment of diabetes , and is preferentially insulin , or chosen from among the active ingredients used as antidepressants and is preferentially benzodiazepine , or chosen from among the active ingredients used in the treatment of gastric illnesses and is preferentially esomeprazole , or chosen from among the active ingredients used for controlling cholesterol and is preferentially simvastatin , or chosen from among the active ingredients used in the treatment of cardiovascular illnesses and preferentially from among lipitor or amlodipine , or chosen from among the active ingredients used in the treatment of mental illnesses and preferentially from among olanzapine or risperidone , or from mixtures of these active ingredients . another object of the invention is constituted by the aqueous formulation containing a pharmaceutical active ingredient , and obtained by implementing step a ) of the method described above . a ) in that it contains water , a hase emulsion and a pharmaceutical active ingredient , b ) and in that it has a ph greater than 5 , preferentially 6 , and very preferentially 7 . this aqueous formulation is further characterized in that it contains 0 . 1 % to 20 %, preferentially 0 . 1 % to 10 %, and very preferentially 0 . 1 % to 5 % by dry weight of a hase emulsion , in relation to its total weight . this aqueous formulation is further characterized in that it contains 0 . 1 % to 20 %, by dry weight , of a hydrophilic or hydrophobic pharmaceutical active ingredient , in relation to its total weight . this aqueous formulation is further characterized in that the hase emulsion contains at least one copolymer of ( meth ) acrylic acid , a non - hydrosoluble monomer which is preferentially a ( meth ) acrylic ester chosen very preferentially from among ethyl acrylate , butyl acrylate , methyl methacrylate and mixtures thereof , and a monomer containing at least one hydrophobic group . this aqueous formulation is further characterized in that said monomer containing at least one hydrophobic group has the general formula : m , n , p and q are integers and m , n , p are less than 150 , r has a polymerizable vinylic function , r 1 and r 2 are identical or different , and represent hydrogen atoms or alkyl groups , r ′ is a hydrophobic group comprising at least 6 , preferentially at least 10 , and very preferentially at least 12 carbon atoms . this aqueous formulation is further characterized in that the active ingredient is chosen from among pain relievers , and preferentially from among aspirin , ibuprofen , codeine or morphine , or is chosen from among withdrawal active ingredients and preferentially from among buprenorphine or methadone , or chosen from among antibiotics and preferentially from among penicillin , erythromycin , roxithromycin or telithromycin , or chosen from among anti - cancer medications and preferentially from among capecitabine or etoposide , or chosen from among the active ingredients used in the treatment of diabetes , and is preferentially insulin , or chosen from among the active ingredients used as antidepressants and is preferentially benzodiazepine , or chosen from among the active ingredients used in the treatment of gastric illnesses and is preferentially esomeprazole , or chosen from among the active ingredients used for controlling cholesterol and is preferentially simvastatin , or chosen from among the active ingredients used in the treatment of cardiovascular illnesses and preferentially from among lipitor or amlodipine , or chosen from among the active ingredients used in the treatment of mental illnesses and preferentially from among olanzapine or risperidone , or from mixtures of these active ingredients . another object of the invention resides in the formulation made up of solid particles dispersed in water , and obtained by implementing the step of precipitation b ) of the method described above . this dispersion of solid particles in water is characterized in that the solid particles that make it up contain a pharmaceutical active ingredient and a copolymer of ( meth ) acrylic acid , a non - hydrosoluble monomer which is preferentially a ( meth ) acrylic ester chosen very preferentially from among ethyl acrylate , butyl acrylate , methyl methacrylate and mixtures thereof , and a monomer containing at least one hydrophobic group . this dispersion of solid particles in water is further characterized in that said monomer containing at least one hydrophobic group has the general formula : m , n , p and q are integers and m , n , p are less than 150 , r has a polymerizable vinylic function , r 1 and r 2 are identical or different , and represent hydrogen atoms or alkyl groups , r ′ is a hydrophobic group comprising at least 6 , preferentially at least 10 , and very preferentially at least 12 carbon atoms . this dispersion of solid particles in water is further characterized in that the active ingredient is chosen from among pain relievers , and preferentially from among aspirin , ibuprofen , codeine or morphine , or is chosen from among withdrawal active ingredients and preferentially from among buprenorphine or methadone , or chosen from among antibiotics and preferentially from among penicillin , erythromycin , roxithromycin or telithromycin , or chosen from among anti - cancer medications and preferentially from among capecitabine or etoposide , or chosen from among the active ingredients used in the treatment of diabetes , and is preferentially insulin , or chosen from among the active ingredients used as antidepressants and is preferentially benzodiazepine , or chosen from among the active ingredients used in the treatment of gastric illnesses and is preferentially esomeprazole , or chosen from among the active ingredients used for controlling cholesterol and is preferentially simvastatin , or chosen from among the active ingredients used in the treatment of cardiovascular illnesses and preferentially from among lipitor or amlodipine , or chosen from among the active ingredients used in the treatment of mental illnesses and preferentially from among olanzapine or risperidone , or from mixtures of these active ingredients . another object of the invention resides in the formulation made up of solid particles obtained by implementing the purification step c ) of the method described above . these solid particles are characterized in that they contain a pharmaceutical active ingredient and a copolymer of ( meth ) acrylic acid , a non - hydrosoluble monomer which is preferentially a ( meth ) acrylic ester chosen very preferentially from among ethyl acrylate , butyl acrylate , methyl methacrylate and mixtures thereof , and a monomer containing at least one hydrophobic group . this formulation is further characterized in that said monomer containing at least one hydrophobic group has the general formula : m , n , p and q are integers and m , n , p are less than 150 , r has a polymerizable vinylic function , r 1 and r 2 are identical or different , and represent hydrogen atoms or alkyl groups , r ′ is a hydrophobic group comprising at least 6 , preferentially at least 10 , and very preferentially at least 12 carbon atoms . these solid particles are further characterized in that the active ingredient is chosen from among pain relievers , and preferentially from among aspirin , ibuprofen , codeine or morphine , or is chosen from among withdrawal active ingredients and preferentially from among buprenorphine or methadone , or chosen from among antibiotics and preferentially from among penicillin , erythromycin , roxithromycin or telithromycin , or chosen from among anti - cancer medications and preferentially from among capecitabine or etoposide , or chosen from among the active ingredients used in the treatment of diabetes , and is preferentially insulin , or chosen from among the active ingredients used as antidepressants and is preferentially benzodiazepine , or chosen from among the active ingredients used in the treatment of gastric illnesses and is preferentially esomeprazole , or chosen from among the active ingredients used for controlling cholesterol and is preferentially simvastatin , or chosen from among the active ingredients used in the treatment of cardiovascular illnesses and preferentially from among lipitor or amlodipine , or chosen from among the active ingredients used in the treatment of mental illnesses and preferentially from among olanzapine or risperidone , or from mixtures of these active ingredients . a final object of the invention is the use of the aqueous formulations of a pharmaceutical active ingredient , the aqueous dispersions of solid particles of a pharmaceutical active ingredient , and the solid particles of a pharmaceutical active ingredient , as an agent with the dual function of protecting a pharmaceutical active ingredient in an acidic medium and releasing it into a basic or alkaline medium . this example illustrates the inventive method , wherein an aqueous formulation of a pharmaceutical active ingredient , which is methylene blue , is first created in accordance with step a ), in the presence of various hase emulsions , at a ph greater than 5 . methylene blue is soluble in water and organic solvents , and its color makes it recognizable whether it is encapsulated inside polymer particles or is released in water . these formulations are then precipitated in accordance with step b ) of the inventive method , by lowering the ph to a value less than 3 : this shows how the methylene blue becomes trapped within the polymer particles . finally , they are placed into a medium where the ph is increased , so as to demonstrate that the methylene blue is then gradually released as the ph increases . this example therefore illustrates the various objects of the invention and their use as agents for protecting an active ingredient in an acidic environment and for releasing it in a basic or alkaline environment . 3 . 33 g of a hase emulsion , with 30 % solids content , is weighed out . 100 g of a water solution containing 130 ppm of methylene blue is added . the medium is agitated during this addition , and the ph is set to a value greater than 5 using a sodium hydroxide solution . a control containing no hase is also manufactured by mixing 0 . 013 g of methylene blue in 100 ml of water : its ph is also set to a value greater than 5 by adding a sodium hydroxide solution . the tests according to the invention are characterized by the choice of emulsion , the brookfield ™ viscosities of the formulation at 10 and 100 revolutions per minute ( respectively denoted μ 10 and μ 100 ) at 25 ° c . : the ratio of these viscosities is characteristic of hase emulsions , and depends upon the hydrophobic groups chosen , as well as the monomer ratios , with the viscosity achieved being a function of the quantity of the hase emulsion used . these results are given in table 1 . the polymers of tests 1 to 6 are acrylic hase thickening agents sold by the company coatex , and the polymers of tests 7 and 8 are hase emulsions sold by the company rohm & amp ; haas . all inventive aqueous formulations are transparent and uniformly blue , and the viscosities recorded confirm the presence of gels ( compared with the control formulation ). the dimensions of these methylene blue solvation cages are on the order of a few tens of nanometers , because the light is not diffracted by this solution . their distribution is homogeneous , as the uniformity of the blue coloring indicates . the concentration of methylene blue in water is determined using a uv spectrometer , measuring the adsorption intensity at a wavelength of 652 nm . the control is used to calibrate the device : the percentage of light that it absorbs is set to 100 %. 40 g of each of the solutions corresponding to tests # 1 to # 8 are sampled , as is 40 g of the control solution . these 40 g are poured , one drop at a time , onto a 15 % solution of phosphoric acid , so that the final ph of the aqueous phase is equal to 1 . 2 . for tests # 1 to # 8 , a phase separation is observed : blue particles are formed , and the supernatants are very lightly colored . the control , on the other hand , maintains a uniform blue color . the size of the particles obtained was measured through dynamic light scattering using a zetasizer ™ nano s90 sold by the company malvern ™ ( see table 2 ). the suspension obtained during test # 2 is then used to demonstrated that in a context of rising ph , the polymer particles which trapped the methylene blue release the active ingredient . a 5 % solution of sodium hydroxide is therefore added one drop at a time , while keeping the suspension agitated . the dosage is carried out using addition kinetics corresponding to an increase of one ph unit per hour . this neutralization simulates the progress of a product moving from the stomach ( ph = 1 ) to the ileum ( ph = 7 . 4 ). as the neutralization is taking place , the supernatant is analyzed using refractometry : the relative quantity of methylene blue in relation to the target quantity is thereby determined . fig1 / 1 represents the proportion of methylene blue released , as a function of ph . this demonstrates the ability of the vesicles formed to release their active ingredient as a function of the ph of the medium into which they are dispersed . this example illustrates the inventive method , wherein the pharmaceutical active ingredient is 2 , 9 dichloro - 5 , 12 dihydroquino [ 2 , 3 - b ] acridine - 7 , 14 dione or 2 , 6 dichloquinacridone sold by the company ciba geigy ™ under the name magenta cinquasia rt - 235 - d . this is a non - hydrosoluble coloring . its red color makes it easy to tell whether or not the molecule is present in water . 3 . 33 g of a hase emulsion sold by the company coatex under the name thixol ™ 53l , whose dry solids content is 30 % of its weight , is weighed out . 100 g of a solution of water and 0 . 015 g of this coloring is added during agitation . the coloring remains in a dispersed form . the medium is then neutralized with a 20 % solution of sodium hydroxide until it reaches ph 9 , and a gel is obtained in which the dispersed coloring powder is ultimately fully incorporated into the formulation until a homogeneous red solution is obtained , free from all insoluble particles . brookfield ™ viscosities are obtained at 10 and 100 revolutions per minute and at 25 ° c ., these being respectively equal to 13 , 000 mpa · s and 1 , 900 mpa · s . a 15 % solution of phosphoric acid is then added , so as to obtain a ph equal to 2 . 4 . a phase separation is observed . red particles form . the supernatants become very lightly colored .