Disclosed are a polymer micelle composition for treatment of resistant cancer cells that contains an amphiphilic double block copolymer and taxane and a P-glycoprotein inhibitor of cyclosporin as its active ingredients, and a method of preparing the same. Said polymer micelle composition for treatment of cancer resistant cells is accumulated in cancer tissue at high concentrations, and has the advantages that it exhibits superior anti-cancer effects for the cancer cells that have exhibited resistance due to over-expression of P-glycoprotein by the taxane anticancer agent in said cancer tissue, and does not cause hypersensitive reactions due to the use of a solubilizer.
