Abstract: The present invention is directed to an ophthalmic composition, method for preparing the same, and use of the same. The ophthalmic composition includes a mixture of lipid nano-dispersion and gel substrate, wherein the lipid nano-dispersion includes a first lipid, a second lipid, and emulsifier; in which the first lipid exists in form of solid lipid as staring material, and the second lipid exists in form of liquid lipid as staring material. The ophthalmic composition can better reduce the symptoms of dry eye, and is safe, convenient and economical to use, and can be used during daytime without blocking of vision.