You can use a RIPA buffer to lyse them.

DNA and RNA extraction kits come with lysis buffers, you can also use those.

http://www.bio-rad.com/featured/en/lysis-buffer.html

Compared to these to lysis Buffers the kits will ncrease in the amount of RNA 

LYSIS  #1

10 mM Tris pH 7.4,

0.25% Igepal CA-630,

and 150 mM NaCl

or

LYSIS  #2

10 mM Tris-HCl pH 7.5

10 mM NaCl

10 mM EDTA

0.5% Triton-X100

thank you very much for your answers.

i have to large volume of my sample that's why i would like to make a concentrated lysis buffer in order to reduce the amount of it.