The invention relates to the technical field of food, in particular to a nutritional food according with a theory of yin-yang balance of five elements and a preparation method of the nutritional food. A key technology for matching natural food raw materials according with yin-yang balance of five elements is adopted, active ingredients comprising, in parts by weight, 15-22 parts of walnut kernels, 5-7 parts of wolfberry fruit, 4-6 parts of red dates without kernels, 10-15 parts of black sesame, 5-7 parts of lotus seeds with cores, 1.5-2 parts of hericium erinaceus, 3-4.5 parts of almonds, 7-10 parts of black beans, 6-9 parts of raisin and 0.5-1 parts of dried mulberry leaves are mixed to form a raw material, the raw material is put in a grinder, 160-260 parts by weight of water is added, the mixture is ground for 5 minutes, a paste is obtained, boiled for one minute and packed in a pop-top can, and the nutritional food according with the theory of yin-yang balance of five elements is obtained. The method is used for preparing the nutritional food. The nutritional food has functions of tonifying the spleen and the stomach, moistening the lung, strengthening the heart, protecting the liver and invigorating the kidney, is wide natural nutrition and health care convenient food suitable for men and women of all ages and can be widely and conveniently applied.