The liposomes have been developed in many drugs and cosmetics fields. The liposomes prepared with main compounds of the intercellular lipids and lecithin. Amphiphile nonionic surfactants used for (PEG) n-sitosterol(n=5), diethanolamine cetylphosphate. The effect of gelation for liposomes have been on swelling reaction which have been mixed phospholipid with polyol-group at the high temperature. There were very good encapsulated properties of the active ingredients whether hydrophilic-group(magnesium ascorbyl phosphate, allantoin, sodium hyaluronate) and hydrophobic-group(vitamin-E acetate, vitamin-A palmitate). Optimum condition of liposomes were passed five times in the microfluidizer(700bar), wetting reaction temperature was at 95±5℃ for a hours. Particle size distribution of the vesicles should be within range 50-560nm(mean 200nm). The stability of liposomes for the course of time was stabilized for six months at 45℃. Application of the cosmetic was prepared moisturizing cream with liposomes of the phospholipid base.