The invention discloses a method for enzymatic transesterfication preparation of a cocoa butter equiralent by using 33-DEG C palm oil, and belongs to the technical field of enzymatic transesterfication preparation of cocoa butter equiralent. The 33-DEG C palm oil with high food safety and wide source of raw material is used as a raw material, lipase having the advantages of good Sn-1,3 site selectivity, high catalytic efficiency, broad reaction conditions and low price is adopted for enzymatic transesterfication preparation of the cocoa butter equiralent, especially, a scientific-compounding natural antioxidant is added in an enzyme catalysis process, an acid value of the cocoa butter equiralent can be significantly reduced, and the shelf life of the product is prolonged. The physicochemical properties of the finally prepared cocoa butter equiralent component and product are extremely similar to those of natural cocoa butter, the acid value is low, the ester exchange rate is high, the acyl transfer rate is low, the shelf life is long, and the cost is low. The acid value of the prepared cocoa butter equiralent is 0.5-0.8 mg KOH/g, the ester exchange rate is 82.68-88.76%, and the acyl transfer rate is 4.41-6.61%.