The invention relates to a special clinical nutrient formula for diabetes and a preparation method thereof. The special clinical nutrient formula comprises the following raw materials of 20 to 40 parts of protein, 10 to 20 parts of fat, 25 to 45 parts of carbohydrate, 4 to 10 parts of dietary fiber, 0.6 to 1.2 parts of macroelement, 0.01 to 0.03 part of trace elements, 0.002 to 0.02 part of fat-soluble vitamin, 0.005 to 0.02 part of water-soluble vitamin, 0.1 to 0.6 part of dietary essence, 0.5 to 6 parts of medicinal and edible component, 0.1 to 1 part of natural plant compound and 0.005 to 0.2 part of new resource food, wherein the medicinal and edible compound is selected from at least one of rhizoma polygonati, fermented soybean, folium mori, Chinese yam, hawthorn fruit, liquorice root, platycodon grandiflorum, and folium nelumbinis; the components are prepared into powder in advance, and the fat is treated by a micro-capsule embedding technique, so as to prepare oil powder. The special clinical nutrient formula has the advantages that by screening and proportioning the components, the required energy, key nutrients and necessary trace elements are provided for a diaberic; by adding the component with blood sugar decreasing effect, the blood sugar value of the diaberic is reduced, and the risk of diabetes is decreased.