Disclosed are a method for preparing 1-palmitoyl-3-acetylglycerol in a high purity and a high yield without purification by column chromatography, and a method for preparing 1-palmitoyl-2-linoleoyl-3-acetylglycerol in a high purity and a high yield using the same as a core intermediate. The method for preparing 1-palmitoyl-3-acetylglycerol comprises the following steps: reacting 1-palmitoylglycerol represented by chemical formula 2 in the specification, a racemate or an optically active substance, with an acetylating agent to prepare a reaction mixture containing 1-palmitoyl-3-acetylglycerol represented by chemical formula 1 in the specification, a racemate or an optically active substance; and crystallizing the reaction mixture in a C
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