The invention relates to a method for preparing lipid lowering medicament acipimox. Acipimox is prepared by synthetic reaction by using 5-methylpyrazine-2,3-dicarboxylic acid, water, acid, sodium tungstate and hydrogen peroxide as raw materials, wherein a mol ratio of 5-methylpyrazine-2,3-dicarboxylic acid, acid, hydrogen peroxide to sodium tungstate is 1:0.05-5:1-10:0.04-0.2. Acipimox is prepared by the method by one-step reaction, purity of the product exceeds 99.5% through once recrystallization, yield exceeds 80%, and the method is suitable for industrial batch production. The method has advantages of low cost of raw material, short synthetic route, simple technology, convenient operation, simple post-treatment, safety and environmental protection of the solvent, basic no pollution of the oxidizing agent, no need of organic solvent in the reaction process, greening, environmental protection, small pollution and wide market prospect, and the production cost is less than a half of that of the prior method.