The invention discloses a making process of composite beef granules rich in collagen components. The making process comprises the following steps of curing bovine lungs, curing beef, performing 
extrusion, performing die compaction, performing dicing, performing 
drying and performing aftertreatment. The whole steps do not need extraction treatment, collagen in the bovine lungs is directly utilized,the 
utilization rate is higher, unnecessary procedures are reduced, and bovine 
lung resources are scientifically and reasonably utilized. The cured bovine lungs and beef are subjected to 
extrusion treatment to obtain tissue components with new structures, so that subsequently developed composite beef granule products have excellent collagen 
digestion and absorption effects. Meanwhile, according to the beef granules prepared by the method, collagen is easier to digest and absorb, and through 
verification of a three-stage 
digestion and absorption model, the 
absorption rate is increased by 12%-22% in terms of the content of 
hydroxyproline, the 
slag breaking rate is also reduced, and the 
slag breaking rate of a finished product of the composite beef granules is reduced by 4%-7%. The method has the advantages of simple process, high material 
utilization rate and high nutritional value of the product.