The invention discloses a preparation method of citicoline, which uses choline chloride, phosphate ion and cytidine monophosphate or its precursor as substrates, and uses glucose, fructose, sucrose or maltose as energy donors. Add small molecular chemical effect substances, and use permeable yeast cells to catalyze the preparation of citicoline. The present invention establishes a metabolic network model and analyzes metabolic fluxes, adopts small molecular chemical effect substances to regulate metabolic fluxes, thereby improving energy self-coupling and choline phosphorylation efficiency, and utilizes permeable yeast cells to efficiently prepare citicholine Alkali, the concentration of the product is greatly increased, and the utilization rate of the substrate is also improved.