The present invention discloses a glucan-based shell-core structure carrier material and preparation and application thereof, and belongs to the technical field of modern food processing. Spherical hyperbranched water-soluble amylum grains are used as the raw material, and an enzymatic grafting and chain extending process is adopted for treatment to modify the surfaces of water-soluble glucan molecules into a firm shell structure with densely cumulated crystal structures, and form the glucan-based carrying material with the shell-core structure of which an inner core cavity has an amorphous state and an outer shell layer has a crystalline state. The adopted spherical hyperbranched water-soluble amylum grains have wide sources of raw materials and are not limited by producing areas and seasons; the preparation has simple and convenient steps, easy operation, controllable reaction conditions, relatively low cost and basically no pollution to the environment; and the prepared product can effectively protect, deliver and release functional nutritional components, can be applied to multiple fields of food, medicine, chemicals for daily use and the like, and has great market prospects and broad economic benefits.