One of the bottlenecks to achieve gene or drug delivery to cells is the spatio-temporal release of the cargo to effect the correct task whereever and whenever it is supposed to. The aim of this chapter is to describe the synthesis and properties of lipids, which can form liposome complexes with DNA and to fall apart in slight acidic condition such as those encountered in the late endosome, thus destabilizing the liposome membrane and releasing their content.