Belonging to the technical field of modern food processing, the invention discloses a glucosyl core-shell structure carrier material, preparation and application thereof. According to the invention, spherical hyperbranched water-soluble starch particles are adopted as the raw materials, an enzymatic grafting chain extension process is employed for treatment to modify the surface of a water-solubleglucan molecule into a solid shell structure with densely accumulated crystalline structures, thereby forming the glucosyl core-shell structure carrier material with "an amorphous state inner core cavity and a crystalline state outer shell layer". The spherical hyperbranched water-soluble starch particles adopted by the invention have wide raw material sources, and are not restricted by production places and seasons; the steps are simple and easy to operate, the reaction conditions are controllable, the cost is relatively low, and basically no pollution is caused to the environment; the product prepared by the method provided by the invention can effectively protect, transfer and release functional nutrients, can be applied to food, medicine, daily chemicals and other fields, and has verygood market prospects and broad economic benefits.