The present invention is directed to a liposomal formulation having a lipid ingredient encapsulating fluticasone furoate, and a method for preparing the liposomal formulation. The liposome formulation comprises a lipid and a sterol. The method of preparing the liposomes comprises the steps of (1) mixing fluticasone furoate with lipid ingredients comprising a lipid and a sterol, (2) injecting the mixture into normal saline solution, and (3) ultrafiltering and concentrating the resulting solution. This preparation method can produce a liposome formulation having desirable properties and compositions, for example, the ratio of the lipid ingredient, the drug to lipid ratio, and the pH value, which is suitable for nebulization inhalation.