The present invention relates to a cosmetic composition with a multiple emulsion formulation having a lamellar liquid crystal structure, and a method for preparing the same. More particularly, the cosmetic composition is prepared using different single emulsification type emulsions, i.e. a W/O type emulsion and an O/W type emulsion which has a lamellar liquid crystal structure, or using a mixture having constituent ingredients thereof. Thus, the present invention has effects of stably maintaining effective ingredients of the cosmetic composition, and enhancing the feeling of use.
