The invention discloses a beef sauce capable of moistening the lung and suppressing coughing. The beef sauce is prepared from the following raw materials in parts by weight: 60-70 parts of beef, 7-9 parts of whitish honey, 20-30 parts of loquat, 20-25 parts of tofu, 15-20 parts of hair-like seaweed, 20-25 parts of sargassum fusiforme, 40-50 parts of fermented black bean, 20-25 parts of peanut oil, 1-2 parts of anise, 1-2 parts of Chinese violet, 1-3 parts of honey dew melon, 1-2 parts of atlas white, 1-2 parts of endive, 1-2 parts of a food additive and a proper quantity of water. The beef sauce has the beneficial effects that the whitish honey has the effects of clearing internal heat, relieving toxicity, inhibiting bacteria, assisting digestion, beautifying appearance, retaining youthful appearance, protecting liver and kidney, softening cardiovascular vessels, delaying ageing, moistening lung, resolving phlegm, regulating vital energy, eliminating stagnation, increasing secretion of respiratory mucosa, promoting secretion of gastric juice and the like; the loquat has the functions of promoting secretion of saliva or body fluid, quenching thirst, eliminating phlegm, arresting coughing, harmonizing stomach and calming adverse-rising energy; the hair-like seaweed can dissolve phlegm, dissipate stagnation, clear heat and induce urination; the sargassum fusiforme has the functions of assisting digestion, dissolving phlegm, lowering serum lipid, resisting thrombus, lowering blood pressure, eliminating brain fatigue, promoting children development, enhancing body immunity, delaying ageing and the like.