A whitening cream comprises avocado oil, squalane, caprylic/capric glyceride, dimethicone, EMT-10, Olivem 1000, glabridin, apricot kernel oil, bisabolol, vitamin E acetate, glycerin, xanthan gum, seamollient, allantoin, 1,3-propylene glycol, methylparaben, deionized water B, arbutin, deionized water C, a wheat germ extract product, methylisothiazolinone and an essence. A making method of the whitening cream comprises the following steps: 1, mixing the seventh material with the ninth material and the tenth material; 2, adding the first material, the second material, the third material, the fourth material, the fifth material, the sixth material and the eighth material into an oil pot, and heating; 3, mixing the eleventh material with the twelfth material; 4, pouring the seventeenth material into a water pot, adding a mixture obtained in step 3, and adding the thirteenth material, the fourteenth material, the fifteenth material and the sixteenth material into the water pot; 5, heating an emulsifying pot; 6, mixing the eighteenth material, the nineteenth material and the twentieth material; 7, pumping the material in the oil pot into the emulsifying pot; 8, pumping the material in the water pot into the emulsifying pot; 9, cooling; 10, adding a mixture obtained in step 1 and a mixture obtained in step 3 into the emulsifying pot, and adding the twenty-first material and the twenty-second material; 11, sampling; 12, discharging; and 13, packaging. The whitening cream has whitening, spot fading, ageing resisting, allergy resisting and skin endurance improving effects.