The invention relates to a compound walnut and linseed oil fat emulsion oral solution, beverage and a preparation method. The oral solution comprises raw materials of walnut oil, linseed oil, lecithin, glycerin, sterile pure water, an antioxidant, a stabilizing agent, a pH regulating agent, a flavoring agent, essence, and the like. The preparation process comprises the following steps of: in the presence of the protection of nitrogen, heating, dissolving and mixing the walnut oil, the linseed oil and the lecithin into an oil phase; mixing the glycerin, the antioxidant, the stabilizing agent, the flavoring agent, the essence and the sterile pure water into a water phase; slowly adding the oil phase into the strongly stirred water phase and shearing into a primary emulsion at high speed; regulating the pH value of the primary emulsion to be 6.5-8.5 by using a few of pH regulating agent; emulsifying by using a high-pressure homogenizer; filtering by using a microporous membrane; and filling, sealing and sterilizing to obtain the oral solution with the oil content of 1-50 percent. The compound walnut and linseed oil fat emulsion oral solution is used in the field of healthy food, 5-50 percent of the fat emulsion oral solutions can be used as nutritional functional health-care beverages, and 1-20 percent of the fat emulsion oral solutions can be used as table beverages and popular beverages.