Kojic acid dipalmitate is a modified kojic acid derivative, which overcomes the instability of kojic acid to light, heat and metal ions, and maintains the effect of inhibiting tyrosinase activity and blocking skin melanin formation, and this inhibition is stronger than kojic acid, making it a new generation of efficient whitening active agent. Kojic acid dipalmitate as a fat-soluble whitening active agent, in addition to easier formulation, can be more effectively absorbed by the skin, while bringing good moisturizing effect to the skin.