The present invention provides a liposome, a composition, and a liposome preparing method. The liposome is a liposome internally wrapped with lipid ingredient, and the transparency and the size uniformity of liposome particle are maintained as much as possible in the composition containing aforementioned liposome. A liposome contains hydrogenated phospholipids and at least one surfactant selected form the group consisting of polyoxyethylene hardened castor oil whose average addition mole number of ethylene oxide is 40~ 95, PPG-6-Decyltetradeceth-30 and PEG-20 phytosterol, and internally wrapped with lipid ingredient.本發明提供一種脂質體、組成物以及脂質體製造方法,其為內包有油脂成分的脂質體,且在含有所述脂質體的組成物中盡可能維持透明性及脂質體粒子尺寸均勻性。一種脂質體,包含氫化處理磷脂質、以及選自由氧化乙烯的平均加成莫耳數為40~95的聚氧乙烯硬化蓖麻油、PPG-6癸基十四醇聚醚-30、及PEG-20植物甾醇所組成的群組中的至少一種表面活性劑,並且內包有油脂成分。