The invention discloses a yeast hollow beta-glucan shell wrapped GMP-BSA protein targeting macrophage delivery system. The system allows BSA to be coated in a yeast shell through using a compact layer formed through the electrostatic adsorption effect of chitosan (CS), tripolyphosphate (TPP), sodium alginate and BSA. GMP-BSA particles prepared in the invention have very good protein release behavior in in-vitro experiments, and can avoid protein loss. The particles highly specifically target the macrophages, such as Raw 264.7 cells, primary BMDM cells (primary bone marrow macrophages) and peritoneal macrophages (PEMs), and are not devoured by NIH3T3, AD293, HeLa, Caco-2 and other non-macrophage tumor cells, and neutral granulocytes in blood. The macrophages play a great role in the pathogenesis of various diseases, and are very important potential target spots. The macrophages are key antigen transfer cells, and are very important in vaccine design. The system can highly selectively deliver various proteins to the macrophages in a targeting manner, and also has very wide application prospect in the field of targeting drug administration and the field of macrophage vaccine design.