In this research, different Co Q10 liposomes formulations were discussed. Particle size was analyzed by particle size distributer and transepidermal absorption through pig skin was tested by static Franz diffusion cell and HPLC. The results showed liposomes size increases with higher concentration of phospholipids and cholesterol. The cholesterol added into liposomes double layer will increase the hardness of liposomes structure and make the liposomes structure more impact endurable. Concerning transepidermal absorption and skin allergy test, liposomes with or without cholesterol encapsulated Co Q10 showed better percutaneous effect than pure Co Q10. Each formulation showed no irritation by skin allergy patch test.