The liposomes have been developed in many drugs and cosmetics fields. In this context, it should be mentioned that MLV liposomes can be prepared standing with the main compounds of the intercellular lipids, cholesterol, palmitic acid, cholesteryl ester and lecithin, by swelling reaction. We report properties of the formation of MLV liposomes with use of the lipid base and Microfluidizer. MLV liposomes formed as multilamellar vesicles(MLV). The effect of the gelation of MLV liposomes have been on swelling reaction which have been mixed lipid with polyol and water phase at high temperature(90$pm$5$^{circ}C$). MLV liposomes have been prepared in incorporating alpha hydroxy acid ligrediens. Optimum condition of MLV liposomes were passed three times in the microfluidizer, particle size of the vesicles should be within 150-350nm and those confirmed by freeze-fracture electron microscopy.