Multidrug resistance is a major cause that leads to the refractory of cancers after a combination strategy by chemotherapy, radiation and surgical treatment. Among the comprehensive treatment, chemotherapy still plays a crucial role in eliminating malignant cells. The objectives of present review were to elucidate the research advances in the mechanism of cancer multidrug resistance and the liposomes-based treatment strategy. The drug resistance could be related to cancer cells, heterogeneity, microenvironment, and physiological barriers. Drug resistance mechanisms, which involved in adenosine triphosphate (ATP)-binding cassette (ABC) transporters, cytoplasm, nucleus, apoptotic proteins, cancer stem cells, side-population cancer cells, angiogenesis, vasculogenic mimicry channels, extracellular matrix, and blood-brain barrier, were discussed. Latest advances in the nanostructured liposome treatment strategy were summarized, including regulating the overexpression of ABC transporters, and targeting treatments on mitochondria, apoptotic genes, cancer stem cells, cancer side-population cells, new blood vessels, vascular mimicry channels, extracellular matrix, and blood-brain barrier. These translational investigations provide new insights into current cancer therapy, and useful considerations for further developments of the liposomes-based treatment strategy.