The invention discloses a formula and a preparation method of tea for treating muscae volitantes, and belongs to the technical field of medical teales. The formula is composed of the following components in parts by weight: 8-12 parts of root bark of delavay ardisia, 3-8 parts of flos buddlejae, 3-8 parts of fried semen cassiae, 3-8 parts of fructus lycii and 1-3 parts of ground bamboo. After being taken for a period of time, the prepared tea bag has the capability of improving muscae volitantes, epiphora induced by wind, dry eyes, blurred eyes and ghosting characters, has good rehabilitation after use, has the same soup color and taste as tea soup, is prepared from pure traditional Chinese medicines, and is relatively small in toxic and side effects, and thus the auxiliary treatment control of muscae volitantes can be realized. In addition, moisture removal preparation of the auxiliary materials is achieved through low-temperature freeze-drying in the preparation process, the overall medicinal activity is improved, and the preparation requirement is met.