AbstractLow density materials can control plasma properties of laser absorption, which can enhance quantum beam generation. The recent practical extreme ultraviolet light (EUV) is the first industrial example of laser plasma source with low density targets. Here we propose an easy-handling target source based on a hollow sub-millimeter microcapsule fabricated from polyelectrolyte cationic and anionic surfactant on air bubbles. The lightweight microcapsules acted as a scaffold for surface coating by tin (IV) oxide nanoparticles (22–48%), and then dried. As a proof of concept study, the microcapsules were ablated with a Nd:YAG laser (7.1 × 10¹⁰ W/cm², 1 ns) to generate 13.5 nm EUV relatively directed to laser incidence. The laser conversion efficiency (CE) at 13.5 nm 2% bandwidth from the tin-coated microcapsule (0.8%) was competitive compared with bulk tin (1%). We propose that microcapsule aggregates could be utilized as a potential small scale/compact EUV source, and future quantum beam sources by changing the coating to other elements.