In this paper, polymethacrylate enteric coated materials based on the equal mass of methyl acrylic acid and ethyl acrylate as the main raw materials were synthesized through emulsion polymerization. Omeprazole Enteric-coated Capsules were prepared by the fluidized bed coating technology using above materials as enteric layer and in vitro enteric test was considered according to standard. The results showed that the material had good coverage in the surface of omeprazole isolated pellets, excellent acid resistance in artificial gastric acid environment, and reached the disintegration effect in the buffer solution of 20min. Moreover the drug release reached 88.2% and had excellent long-term storage.