The invention provides a linseed oil fat emulsion oral solution, a beverage and a manufacturing method thereof. The linseed oil fat emulsion oral solution is prepared by raw materials including refined linseed oil, refined lecithin, glycerol, bacteria-free pure water, antioxidant, stabilizer, pH regulator, flavoring agent, spice and the like. The manufacturing process comprises the steps that: under the protection of nitrogen, the refined linseed oil and the refined lecithin are dissolved by heating into oil phase liquid; the glycerol, the antioxidant, the stabilizer, the flavoring agent, the spice and the bacteria-free pure water are dissolved by mixing into water phase liquid, the oil phase liquid is slowly added into the intensely-stirred water phase liquid in order to form colostrum liquid by means of high-speed shearing, pH of the colostrum liquid is regulated to the range from 6.5 to 8.5 by a little pH regulator, the colostrum liquid is then emulsified by a high pressure homogenizer and filtered by a microporous membrane filter, and the linseed oil fat emulsion oral solution containing 1%-50% of linseed oil is obtained after filling, sealing, microwave sterilization and heating sterilization. The linseed oil fat emulsion oral solution is used for the field of healthy food, the linseed oil fat emulsion oral solution with 5-50% of high concentration can be used as nutritious healthcare beverage; and the linseed oil fat emulsion oral solution with 1-20% of low concentration can be used as dining and popular beverage.