A nanoemulsion having reversible continuous and dispersed phases. The nanoemulsion includes an aqueous phase and an oil phase, a weight ratio of the aqueous phase to the oil phase being 1:40 - 100:1. In the nanoemulsion, the aqueous phase is dispersed as nanosized droplets in the oil phase or the oil phase is dispersed as nanosized droplets in the aqueous phase. The aqueous phase contains water or a water solution and a water-soluble organic nanostructure stabilizer. The oil phase contains an oil or an oil solution, an organic gel thickener, and a hydrophilic surfactant having a HLB value greater than 8.0. Also disclosed is a method for preparing the above-described nanoemulsion.本發明提供一種具有可逆的連續及分散相之奈米乳液。該奈米乳液包括水相及油相,該水相與該油相之重量比為1:40至100:1。在該奈米乳液中,該水相以奈米級小液滴形式分散於該油相中或該油相以奈米級小液滴形式分散於該水相中。該水相含有水或水溶液及水溶性有機奈米結構穩定劑。該油相含有油或油溶液、有機凝膠增稠劑及HLB值大於8.0之親水性界面活性劑。亦揭示一種用於製備上述奈米乳液之方法。