the present invention discloses a high - bioavailability particle coated with fungicide and polymer , which mainly comprises : a coating layer including fungicide , a polymer , an acidic substance , talc , a bonding agent , ethanol and dichloromethane ; an anticoagulant layer including talc , hydroxypropyl methylcellulose and a plasticizer ; and a particulate core having a diameter ranging from 300 μm to 500 μm . in the present invention , the talc is added to prevent the particulate cores from aggregating . in addition , the particulate cores are small - sized enough and the polymer and the acidic substance are added to the coating layer , so that solubility is increased and bioavailability is thus improved .