The present invention relates to a composition and a method for preparing a liposome, the liposome including a lipid bilayer and an aqueous core contains a hydrophobic or a hydrophilic drug and a component—Vitamin E derivative (d-α tocopheryl polyethylene glycol 1000 succinate; TPGS). TPGS is able to increase the encapsulation efficiency of drug in liposome as well as to enhance the stability of drug in liposomes. Such liposome is capable to increase the skin permeation of drugs. The preparation method comprises the following steps: (1) adding the drug to a Vitamin E derivative solution to form a mixture; and (2) adding at least one phosphatidyl choline to the mixture, after hydration from either sonication or homogenization.