The present study was carried out to examine the effect of crosslinked ${eta}$-cyclodextrin(${eta}$-CD) made by adipic acid on cholesterol removal rate and find the structural change after recycling on SEM observation. The size reduction and morphological changes were found during the recycling process and the profound changes were observed at 8th time reuse. After cholesterol removal in milk, the used crosslinked ${eta}$-CD was washed for cholesterol dissociation and reused. In recycling study, the cholesterol removal rate at first trial was 92.5% in milk, which was mostly same as that using new crosslinked ${eta}$-CD(92.4%). With repeated 10th reuse of crosslinked ${eta}$-CD resulted in 81.4% of cholesterol removal in milk. Similar trend was found in cream and cholesterol removal was 91.5% at 1st trial and 83.4% at 10th trial. In both milk and cream samples, the removal rate at 1st reuse was not significantly different from that at 6th reuse(p>0.05). The present study indicated that crosslinked ${eta}$-CD made by adipic acid resulted in the effective recycling efficiency, especially up to 6th reuse and morphological modifications were not distinguishable up to 8th reuse.