The invention relates to a method for preparing sulfuric (sulfonic acid) esterification PEG liposome derivate, and relative application in drug transmitter, especially the application of novel polyethylene glycol dimethyl ether cholesterol sulfate derivate in medical aera. The inventive sulfuric (sulfonic acid) esterification PEG liposome derivate is sulfuric (sulfonic acid) esterification PEG cholesterol, sulfuric (sulfonic acid) esterification PEG sterol, sulfuric (sulfonic acid) esterification PEG tocofecol, sulfuric (sulfonic acid) esterification PEG vitamin D, sulfuric (sulfonic acid) esterification PEG phosphatide, or sulfuric (sulfonic acid) esterification PEG-DSPE. And the drug transmitter comprises a gel beam, a nanometer gel beam, an emulsifier, a micro emulsifier, a nanometer emulsion, a liposome, and nanometer particles. The invention esterificates and connects the PEG sulfuric (sulfonic acid) with cholesterol to prepare derivate, to protect drug, reduce degradation, and prolong the circulation time in body, and realize the combination with gp120 specificity at the surface of HIV, to transmit drug targeted.