The invention provides multifunctional refreshing essence oil and a preparation method thereof. The multifunctional refreshing essence oil comprises the following components: caprylic / capric triglyceride, cyclopentasiloxane, isostearyl alcohol isostearate and an antioxidant, and further comprises at least one selected from the group consisting of soothing essential oil, whitening essential oil, anti-wrinkle essential oil and skin conditioning essential oil containing plant extract components. The components of the multifunctional refreshing essence oil do not contain various preservatives, emulsifiers and the like, so the multifunctional refreshing essence is safer and milder and does not harm the skin; and the soothing essential oil, the whitening essential oil, the anti-wrinkle essentialoil and the skin conditioning essential oil are all oil-soluble essence components, are extracted from natural plants, have small molecular weight, can supplement oily essence from the outside, construct a first physical barrier sebum membrane of skin, lock moisture, reduce skin moisture loss, reach the bottom layer of the skin more easily and increase the absorption capacity of the skin, are non-greasy, refreshing and easily absorbable, and present more comprehensive effects.