Pneumonia is the third most common cause of death in Taiwan, therefore, it is important to develop healthcare products that can better support lung health. In a previous study, we derived an apoptosis-mimicking liposome from squid skin called SQ-liposome, and found that it had anti-inflammatory effects on RAW264.7 macrophage and BV-2 microglia cells. In this study, another liposome derived from bonito (Katsuwonus pelamis) head phospholipids called SJH-liposome was prepared, and the anti-inflammatory effects of this SJH-liposome on murine alveolar macrophages were validated. Furthermore, a novel aerosol form of this SJH-liposome (aSJH-liposome) was manufactured using an in-house fabricated aerosol generator. In order to investigate whether the anti-inflammatory effects still existed after nebulization of the SJH-liposome, the effects of the aSJH-liposome were also tested. According to the results, pretreatment with 111–333 g/mL of SJH-liposome significantly suppressed LPS-induced pro-inflammatory cytokines (IL-1β, IL-6, and TNF-α) secretion in MH-S cells (p < 0.05), while pretreatment with 100–1000 g/mL of SJH-liposome also showed remarkable down-regulation of inflammation-related mRNA expression levels, including the expression levels of IL-1β, IL-6, and TNF-α (p < 0.05). In experiments mimicking lung absorption, after being treated with 3 mg/mL of aSJH-liposome, MH-S cells exhibited effective decreases in the secretion of LPS-induced pro-inflammatory cytokines, including IL-6 and TNF-α (p < 0.05), and a marked increase in the secretion of the anti-inflammatory cytokine TGF- (p < 0.05). Based on these results, we concluded that the aerosolized liposome that we prepared from a phospholipid extract of skip tuna heads can act as a novel biomedical product supporting for lung health.