Lecithin and cholesterol were used the membrane-forming materials to prepare vitamin C liposomes by thin film hydration-ultrasonic method. Based on single-factor experiments, the optimal preparation conditions for vitamin C liposomes were determined by orthogonal array design to be preparation temperature, 65 ��; lecithin/cholesterolthe mass ratio, 5:1; total lipid/vitamin C mass ratio, 25:1; and total lipid/ surfactant mass ratio 10: 2. An encapsulation efficiency of vitamin C liposomes as high as 42.1% was achieved under these optimal preparation conditions, and the average particle size of the prepared vitamin C liposomes was 373.9 nm. The stability of vitamin C liposomes was investigated by evaluating the change of its average particle size during storage at 4 �� for 15 days. The average particle size of vitamin C liposomes had no significant change, suggesting excellent stability.