The article concerns the systematic approach to modeling food emulsions with high bioavailability of lipophilic functional components used as a basis for the functional food production. The researchers considered polyunsaturated fatty acids as functional food ingredients (FFI). They developed heuristic model that specified the initial and resulting parameters for designing a functional fat base formulation; described options for enriching emulsions with functional food ingredients, which involve the functional fat base use and the introduction of high-value omega – 3 fatty eicosapentaenoic (EPA) and docosohexaenoic (DHA) acids into the fat phase. A man presented models of functional food emulsions and revealed double emulsions advantages to regulate the functional food ingredients bioavailability based on the properties comparing results of the simulated emulsions (thermodynamic stability and physicochemical properties).