A positive active material for a rechargeable lithium battery, comprising: a compound represented by the following Chemical Formula 1, wherein a surface part of a particle of the positive active material has a mole ratio [Me/M] of an element represented by Me to an element represented by M in the following Chemical Formula 1 of 0.05≤A≤0.60; wherein the entire particle has a mole ratio [Me/M] of the element represented by Me to the element represented by M in the following Chemical Formula 1 of 0.003≤B≤0.012; and wherein the or each element represented by Me has a concentration difference between two positions of less than or equal to about 0.04 wt% in an inner part of the particle, [Chemical Formula 1] Li 1+x M 1-k Me k O 2 wherein, -0.2≤x≤0.2, 0<k≤0.05 M is one selected from Ni, Mn, Co, and a combination thereof, Me is one selected from Al, Mg, Ti, Zr, B, Ni, Mn, and a combination thereof, and M is not the same element as Me or does not comprise the same element as Me and wherein the surface part and the inner part are partitioned by an interface positioned at a constant depth from the surface of the particle towards the center of the particle; the surface part is designated as from the surface of the particle to an upper face of the interface, and the inner part is designated as from a lower face of the interface to the center of the particle; and the interface is positioned at the depth of about 3nm to about 10nm from the surface of the particle towards the center of the particle, wherein the positive active material is prepared by a method comprising: mixing a Li raw material, a raw material of element represented by M, wherein M is one selected from Ni, Mn, Co, and a combination thereof, and a raw material of element represented by Me 1, wherein Me 1 is one selected from Al, Mg, Ti, Zr, B, Ni, Mn, and a combination thereof, and firing the same to provide a primary particle of compound comprising Li, M, and Me 1; and coating the primary particle with a raw material of element represented by Me 2, wherein Me 2 is one selected from Al, Mg, Ti, Zr, B, Ni, Mn, and a combination thereof, and firing the same to provide a secondary particle of compound comprising Li, M and Me 1 and Me 2.. a compound represented by the following Chemical Formula 1, wherein a surface part of a particle of the positive active material has a mole ratio [Me/M] of an element represented by Me to an element represented by M in the following Chemical Formula 1 of 0.05≤A≤0.60; wherein the entire particle has a mole ratio [Me/M] of the element represented by Me to the element represented by M in the following Chemical Formula 1 of 0.003≤B≤0.012; and wherein the or each element represented by Me has a concentration difference between two positions of less than or equal to about 0.04 wt% in an inner part of the particle, [Chemical Formula 1] Li 1+x M 1-k Me k O 2 wherein, -0.2≤x≤0.2, 0<k≤0.05 M is one selected from Ni, Mn, Co, and a combination thereof, Me is one selected from Al, Mg, Ti, Zr, B, Ni, Mn, and a combination thereof, and M is not the same element as Me or does not comprise the same element as Me and wherein the surface part and the inner part are partitioned by an interface positioned at a constant depth from the surface of the particle towards the center of the particle; the surface part is designated as from the surface of the particle to an upper face of the interface, and the inner part is designated as from a lower face of the interface to the center of the particle; and the interface is positioned at the depth of about 3nm to about 10nm from the surface of the particle towards the center of the particle, mixing a Li raw material, a raw material of element represented by M, wherein M is one selected from Ni, Mn, Co, and a combination thereof, and a raw material of element represented by Me 1, wherein Me 1 is one selected from Al, Mg, Ti, Zr, B, Ni, Mn, and a combination thereof, and firing the same to provide a primary particle of compound comprising Li, M, and Me 1; and coating the primary particle with a raw material of element represented by Me 2, wherein Me 2 is one selected from Al, Mg, Ti, Zr, B, Ni, Mn, and a combination thereof, and firing the same to provide a secondary particle of compound comprising Li, M and Me 1 and Me 2..