Disclosed are multilayered liposomes for
transdermal absorption and a method of preparing the liposomes. The multilayered liposomes are prepared using a mixture of oil-phase components comprising
squalane, sterols, ceramides, neutral lipids or oils, fatty acids and lecithins, is 200 to 5000 nm in particle size, and is capable of entrapping a physiologically active substance. The multilayered liposomes entrap a larger amount of a physiologically active substance and are structurally stable when encapsulating the physiologically active substance, compared to unilamellar liposomes. Also, they are prepared by a simple and cost-effective process not using a high-pressure
homogenizer but using a general homo mixer. Further, since the multilayered liposomes are prepared in a larger size than the intercellular spaces in the
stratum corneum, they overcome the tension of surrounding cells when passing through the intercellular spaces and are thus able to penetrate into the dermal layer, compared to nano-sized unilamellar liposomes. Thus, the multilayered liposomes are useful for enhancing the
transdermal absorption of physiologically active substances.