Paclitaxel is an effective antineoplastic drug for various cancers especially ovarian and breast cancer. This study is to find the optimum condition for the preparation of nanoemulsions and to improve the stability and loading amount of paclitaxel in nanoemulsions. Nanoemulsions were prepared by modified spontaneous emulsification solvent diffusion method. It was composed of phosphatidylcholine:cholesterol:1,2-Distearoyl-sn-Glycero-3-Phosphoethanolamine-N-[Metoxy (Polyethylene glycol)-2000]:paclitaxel at a weight ratio of 5:3:1:1 and the Tween 80 as a surfactant. The particle size and the shape of nanoemulsions were measured by particle analyzer and SEM, respectively. The loading amount of paclitaxel in nanoemulsion was measured by UV-visible spectroscopy at 227 nm. The particle sizes were $80{sim}120;nm$ and the loading efficiency of paclitaxel was $8{sim}39%$. The optimum conditions for the preparation of nanoemulsions were 8% w/w phospholipid, 16% w/v Tween 80 and 2% w/w paclitaxel, respectively.