PURPOSE: To form honeycomb-like multi-layered coated tablets by binding and coating particles comprising fertilizer elements and a Ca-based inorganic material with sucrose, an emulsifier and vegetable fats or oils, molding the coated particles into tablets, and subsequently impregnating the tablets with natural resin shellac to prevent water.

CONSTITUTION: Fertilizer elements selected from ten large fertilizer elements such as N, P and K and Ca inorganic powder such as CaSO4 are kneaded with each other, formed into coarse granule masses, and subsequently ground with a medicine-preparing grinder, etc. Sucrose, an emusifier such as a fatty acid ester, and water are kneaded, gradually mixed with the ground product used for central particles to form coating films on the surfaces of the particles, sprayed with the alcohol solution of vegetable fats or oils, kneaded, and subsequently formed into granules. The granules are press-molded into tablets with a tableting machine, sprayed and impregnated with the alcohol solution of natural resin shellac to three-dimensionally form waterproof walls, thus providing the honeycomb-like multilayered coated tablets in which the aggregates of the granules comprising central particles coated with the water-proof layers as bee larva-like cores are coated with a natural resin.