Liposome was labelled with $^{99m}Tc$ after negative charged liposome was formed with combination of a few lipid components. $^{99m}Tc$ liposome was injected through the tail vein of C3H mice bearing fibrosarcoma and biodistribution of $^{99m}Tc$ liposome was evaluated. The results were as follows: 1) We confirmed formation of liposome which was small unillamellar and multilamellar vesicles. 2) In this experiment the optimal concentration of $SnCl_2$ was $156{mu}g/ml$ to label liposome with $^{99m}Tc$ and labelling efficiency was 95%. 3) The labelled liposome was stable when it was incubated with human serum for 24 hours. Mean labelling efficiency was 94% at 24 hour. 4) The main uptake sites of Tc-99m liposome were liver and spleen. It showed significantly higher uptake than $^{99m}Tc$ HSA (p < 0.001). 5) $^{99m}Tc$ liposome uptake in tumor tissue was not significantly higher than $^{99m}Tc$ HSA uptake. In conclusion, $^{99m}Tc$ liposome disclosed high labelling efficiency and was highly stable. Liver and spleen were main uptake sites of $^{99m}Tc$ liposome. The uptake mechanism of $^{99m}Tc$ liposome also seemed to be different from that of $^{99m}Tc$ HSA. We conclude that $^{99m}Tc$ liposome would be a promising agents for the imaging of some tumor.