The invention provides poria cocos moisture preserving emulsion. The poria cocos moisture preserving emulsion is prepared from an A component, a B component, a C component, a D component and an E component, wherein the A comprises M68, A165, propyl acetate, vitamin E, GTCC, squalene, ethylhexyl palmitate, myristic acid iso propyl acetate, 16-18 alcohol and emulsion silicone oil DC200; the B component comprises water, carbomer 941, methyl formate, EDTA disodium, allantoin, erythritol, glycerine and PEG-26 glycerylether; the C component is 50wt% triethanolamine; the D component comprises propylene glycol, polyglutamic acid, ceramide and hyaluronic acid; and the E component comprises carboxymethyl pachman, shea butter, a flos sophorae extract, a common fenugreek seed extract, hydroxyethyl urea and seaweed essence. The moisture preserving emulsion disclosed by the invention has the effects of resisting inflammation and relieving itching, can prevent and treat dermatosis, can alleviate radiation hurt, and has the efficacy of tensioning and tightening skin, delaying senescence, whitening skin and preserving moisture.