The present invention disclosed a lipid nanoparticles carrier formulation to encapsulate a salicylic acid to reduce the skin irritation side effects of the salicylic acid and to provide prolong release property of the said salicylic acid. The lipid nanoparticles carrier formulation consists of 50 to 70 wt% of stearic acid and 30 to 50 wt% of oleic acid as the raw material of lipid nanoparticles to encapsulate the salicylic acid; and 0.25 to 2.0 wt% non-ionic surfactant to stabilize the lipid nanoparticles. Besides, the present invention also disclosed salicylic acid loaded lipid nanoparticles and a method of making the same.