The present invention relates to an improved controlled release system that can be incorporated into anhydrous cosmetic formulations and can encapsulate different types of fragrances, flavors, active ingredients, or combinations of fragrances, flavors, and various active ingredients. The controlled delivery system of the present invention is substantially free-flowing powder formed of solid hydrophobic nano-spheres that are encapsulated in a moisture sensitive micro-spheres. The fragrances, flavors, and active ingredients encapsulated in the nano-spheres can be the same or different from those encapsulated in the micro-sphere. The encapsulation of one or more fragrances, flavors or active agents in the various components of the system, such as nano-spheres and micro-spheres, provides odor or flavor transition (change in odor character or change in flavor character) during the use of the product, in response to moisture, such as wetting the lips, perspiration, and the like. The incorporation of the controlled release system of the present invention into anhydrous cosmetic formulations was found to provide moisture triggered release, as well as prolonged release of the fragrances, flavors, and active ingredients that are encapsulated in the solid hydrophobic nano-spheres over an extended period of time.