The invention discloses a formulation and a preparation method of a special disinfectant for acupuncture and moxibustion. The formulation comprises distilled water, borneol, wormwood, sophora flavescens, rhubarb, Chinese dittany barks, agastache rugosus, honeysuckle, toosendan fruits, alum, benzalkonium bromide, triticonazole, potassium permanganate, bromochlorohydantoin and guargum solution. Compared with the prior art, the special disinfectant of the present invention is a combination of traditional Chinese medicine liquid and a small amount of western medicine, can not only conduct disinfection and sterilization, but also assist moxibustion; wound healing after acupuncture and moxibustion can be promoted, and the tingling sensation during acupuncture and moxibustion can be reduced; andthe special disinfectant has the value of popularization and application.