The invention discloses a formula milk powder for promoting the absorption of fatty acid and calcium and a preparation method thereof. Raw cow milk, lactose, 1,3-Dioleoyl 2-palmitoyl triglyceride and demineralized whey powder as main materials are added with concentrated whey albumen powder, Alpha-lactalbumin powder, oligosaccharide, walnut oil, casein phosphopeptide, docosahexaenoic acid, arachidonic acid, nucleotide, lutein, inositol, carnitine and the like as well as vitamins, mineral substances and other nutrients needed for strengthening infants, and fat humanization, protein humanization and carbohydrate humanization are realized. The powdery product is produced by the processes of blending, homogenization, concentration, spray-drying, packaging and the like. According to the physiological characteristics and nutritional demand of the infants, the invention reinforces the calcium, the 1,3-Dioleoyl 2-palmitoyl triglyceride, other nutrient ingredients and the like, and aiming at the oversea clinical test conclusion of the 1,3-Dioleoyl 2-palmitoyl triglyceride, the final test conclusion of comparison with breast milk and infant formula milk powder sold on the market in the process of a clinical feeding test is that the feeding result of the designed formula approximates the feeding result of the breast milk and is better than the feeding result of an infant formula milk powder group sold on the market.