PURPOSE: A nano delivery system is provided to effectively capture a fat soluble functional material, to deliver the functional material into body, and to be used as a material of high value added functional foods. CONSTITUTION: A method for preparing a nano delivery system comprises: a step of preparing a chitosan oligosaccharide-linoleic acid copolymer or a chitooligosaccharide monomer; a step of mixing the chitosan oligosaccharide-linoleic acid copolymer or the chitooligosaccharide monomer with beta-lactoglobulin and performing thermal treatment at low temperature; and a step of putting tripolyphosphate to the mixture and crosslinking. The nano delivery system contains the chitosan oligosaccharide-linoleic acid copolymer or the chitooligosaccharide monomer, beta-lactoglobulin, and tripolyphosphate. [Reference numerals] (AA) Preparing 0.2%(w/v) CSO-LA solution(the molar ratio of added linoleic acid to chitooligosaccharide=10,20,30%); (BB) Preparing 0.4%(w/v) beta-lactoglobulin(β-lg) solution; (CC) Adjusting the pH values of the CSO-LA and the β-lg solution into 4.4; (DD) Mixing 5mL of the CSO-LA solution and 5mL of β-lg solution(the final concentrations of the CSO-LA and the β-lg are respectively 0.1 and 0.2%(w/v)); (EE) Adding 100uL of a quercetin ethanol solution with 5mg/mL concentration into 9.9mL of the mixed solution of the CSO-LA/β-lg in the preparing process of quercetin containing nanoparticles; (FF) Low temperature thermal treatment for 30minutes at 5,10,15,20°;C; (GG) Adding 0.5mM of tripolyphosphate as a crosslinking agent; (HH) Preparing chitooligosaccharide-linoleic acid copolymer/beta-lactoglobulin(CSO-LA/β-lg) nanoparticles본 발명은 키토올리고당-리놀레산 공중합체 또는 키토올리고당 단량체; 베타락토글로불린; 및 가교제인 TPP;를 포함하는 나노 전달체 및 그의 제조방법에 관한 것이며 본 발명의 나노 전달체는 수용액 상태에서 지용성 기능성 물질을 효과적으로 포집하여 체내에 전달할 수 있는 전달체로 무지방, 저지방 식품에 대한 소비자들의 선호도를 충족시킬 수 있는 고부가가치 기능성 식품 소재로 이용 가능하다.