The invention discloses a KGM modified lecithin loaded NADH transdermal ethosome, belonging to the technical field of medicinal preparation production. The ethosome is prepared from the following components by weight percent: 1.05-1 percent of NADH, 0.03-10 percent of konjac glucomannan, 1-10 percent of phospholipids, 0.02-1 percent of cholesterol, 0.1-0.5 percent of a stabilizing agent, 0-1 percent of an antioxidant, 5-50 percent of low molecular weight alcohol and the balance of water. The ethosome can be used for solving the problems that NADH is easily enzymolysed, has short biological half-life period and poor stability, has a novel multi-cell vesicle structure having a spherical or spheroidal shape, has more stable thermodynamic property, smaller grain size and higher encapsulation efficiency, has more rapid and stronger transdermal performance and skin tolerance, so that the dosage can be reduced, occurrence of adverse reaction can be reduced, and safety can be improved. The invention further discloses gel containing the ethosome and a preparation process of the ethosome and gel. The gel has fine texture and good human body absorption, and the preparation process is simple,has mild condition, and is suitable for industrial volume production.