In this study, it should be mentioned that Lipid-LCG can be prepared with the main compound of hydrogenated lecithin in oil-in water emulsion. The results of its physical property and stability are as follows. First, the best suitable compositions of Lipid-LCG are made from 4.0wt% of the hydrogenated lecithin, 4.0wt% of cetostearyl alcohol as emulsifier and gelling agent, 3.0wt% of butylene glycol and 2.0wt% glycerin as moisturizers, 3.0wt% of cyclomethicone, 3.0wt% of isononyl-isononanoate, 3.0wt% of capric/caprylic triglycerides, 3.0wt% of macadamia oil as emollients. Second, As the optimum conditions to form Lipid-LCG, which figured out 6.0 ± 1.0 for pH level, 32kg/mm, min for hardness to make a .essence to be formed the ternary phase of liquid crystal(multi-lamellar type). Third, as the analytical result of this system, it obtained that particle size is 1~8μm level, and is certified with it at 400 and 1,000 magnifications by microscope. The stability of Lipid-LCG is very stable on condition of a low temperature (4℃), a room temperature (25℃) and a high temperature (40℃), which is not to be split in for a long time(for 3-month). We produced our own moisturizing essence, which has a good affinity to skin by means of this system.