The invention discloses a yoghourt and needle mushroom biscuit for enhancing immunity. The yoghourt and needle mushroom biscuit is prepared from the following materials in parts by weight: 300-320 parts of low-gluten flour, 120-130 parts of fresh needle mushroom, 18-20 parts of buckwheat sprout, 16-19 parts of yoghourt, 26-30 parts of pine nut, 3-4 parts of cattail root, 65-70 butter, 90-95 parts of white granulated sugar, 4-4.5 parts of salt, citric acid, sodium isoascorbate, sodium pyrosulfite, sodium carboxymethylcellulose, soya bean lecithin, and a proper amount of water. The needle mushroom biscuit has rich materials, the main material is reasonably matched and processed with multiple auxiliary materials like yoghourt and pine nut, the prepared finished product of biscuit is rich in nutrient, the color of the needle mushroom is protected in the processing process, the needle mushroom is evenly dried gradually, certain stability and the special flavor of the needle mushroom are kept, and if taken for a long period of time, the needle mushroom biscuit has the effects of life cultivation and health preservation, and plays a role of enhancing immunity.