The present invention relates to a method of preparing a composite powder comprising a surface treatment layer of sunscreen. The present invention prepares a composite powder comprising a surface treatment layer of sunscreen by a dry process that does not require separate dehydration and drying processes, and thus, the prepared composite powder may be uniformly surface-treated with more quantities of sunscreens compared to a composite powder comprising a surface treatment layer of sunscreen prepared by a conventional wet process, may exhibit remarkably improved sun screen effect, and be useful for a cosmetic composition.