The invention relates to a method for preparing Poria cocos granules by replacing part of auxiliary materials with ultrafine 
powder. The method comprises the following steps of: (1), taking a Poria cocos decoction tablet, adding water to decoct the Poria cocos decoction tablet once or twice, filtering the decoction, and performing vacuum concentration to obtain a Poria cocos concentrated solutionA, or performing 
spray drying to obtain a Poria cocos concentrated 
powder B; (2) taking a Poria cocos decoction tablet, performing 
micronization, collecting micropowder with the particle 
diameter of less than 500 meshes, adding water or adding the Poria cocos concentrated solution A obtained in the step (1), adding a proper amount of 
starch medicinal auxiliary materials, heating and boiling, and milling with a 
colloid mill once or twice to obtain a Poria cocos micropowder milled solution C, or performing 
spray drying to obtain a Poria cocos micropowder milled 
powder D; and (3), uniformly mixing the obtained Poria cocos concentrated solution A and the obtained Poria cocos micropowder milled solution C, and performing 
spray drying; or uniformly mixing the Poria cocos concentrated powder B and the Poria cocos micropowder milled powder D, and granulating and packaging. By the preparation method, the problem that power floats in the dissolving and orally taking process can be effectively solved, the dissolving dispersibility of the micropowder is improved, the content of an 
active component Poria cocos 
polysaccharide is increased, and the using amount of the auxiliary materials is reduced.