The invention discloses a culture fluid that promotes the generation of a lipid structure of tissue engineered skin. A basic culture fluid is added with hydrocortisone, epidermal growth factors, isoproterenol, insulin, transferrin, triiodothyronine, adenine, vitamin C, tretinoin, cholera toxin, L-serine, L-novain, palmic acid, linoleic acid, arachidonic acid, bovine pituitary extract, bovine serum albumin, calcium chloride, penicillin, streptomycin and fungizone B, etc. Tissue engineered skin with mature and completely differentiated horny layer and good lipid structure can be obtained by cultivating keratinocyte in the culture fluid of the invention, the culture fluid has strong stability, long shelf life of about 12 months, simple and convenient preparation method, and convenient product synthesis and mass production.