The present invention relates to milk powder for promoting absorption of infants and young children and a preparation method thereof. The product comprises 400-600 parts of fresh milk, 20-40 parts ofdesalted whey powder, 4-10 parts of concentrated whey protein powder, 4-10 parts of n-3 polyunsaturated fatty acids, 10-15 parts of n-6 polyunsaturated fatty acids, 1-6 parts of walnut oil, 1-5 partsof lutein crystals, 4-10 parts of biological growth factors, 6x10<6>-15x10<6> of active bifidobacterium longum, 4-10 parts of bifidobacterium multiplication factors, 2-8 parts of fructo-oligosaccharides, 0.2-0.6 part of docosahexaenoic acid, 0.4-0.8 part of eicosatetraenoic acid, 1-5 parts of compound fruit and vegetable powder, 0.06-0.1 part of choline, 0.03-0.05 part of taurine, 0.1-0.5 part ofmultivitamin and 0.2-0.5 part of compound trace elements. Due to the presence of the active bifidobacterium longum, the active bifidobacterium longum can effectively improve intestinal flora distribution of the infants, promote absorption of nutrients by the infants and young children, and improve immunity of the infants and young children.