The present invention relates to an improved controlled release system that can encapsulate different flavors, sensory markers, and active ingredients, or combinations of flavors, sensory markers and various active ingredients and release multiple active ingredients in a consecutive manner, one after the other. The controlled delivery system of the present invention is substantially free-flowing powder formed of solid hydrophobic nanospheres that are encapsulated in a moisture sensitive microspheres. The flavors, and active ingredients encapsulated in the hydrophobic nanospheres, in the water sensitive microsphere, or in both the nano and the microsphere. The flavors and active ingredients encapsulated in the nanospheres can be the same or different from those encapsulated in the microspheres. The encapsulation of different flavors or active agents in the various components of the system, such as nanospheres and microspheres, provides flavor transition (change in flavor character) during the use of the products. The controlled release system of the present invention enhances the stability and bioavailability of wide range of flavors, sensory markers, and other active ingredients, prolong their residence time in the oral cavity, control their release characteristics, and prolong the sensation of flavors and other sensory markers in the mouth to provide long lasting organoleptic perception or long lasting mouthfeel. The invention further relates oral care, food products, and beverages comprising the controlled release system of the present invention.