The aim of this work was to develop a one-step procedure to obtain chitosan beads by simultaneous covalent cross-linking and precipitation in an aqueous medium by a simple change in pH. To characterise the reaction with the cross-linker, the gelation of chitosan solutions with glutaraldehyde was monitored by the evolution of their viscoelastic properties through oscillatory rheometry analysis at low angular frequencies. Then, chitosan beads were synthesised under various conditions selected from the rheological experiments. Finally, the swelling and drug loading in different pH media were analysed to elucidate the most adequate procedure to obtain beads with a high drug dose and able to release all of it in acidic environment.