The invention discloses a nutritional agent with noise reduced hearing loss resistance. The nutritional agent is prepared from the following raw materials in parts by weight: 600-1000 parts of N-acetyl-L-cysteine, 1-4 parts of vitamin A, 1-5 parts of vitamin B1, 1-5 parts of vitamin B2, 1-10 parts of vitamin B6, 0.01-0.05 part of vitamin B12, 60-1000 parts of vitamin C, 15-300 parts of vitamin E which is based on alpha-totaxin, 50-400 parts of magnesium and 79-3175 parts of food acceptable accessories. Experiment data displays that the nutritional agent has remarkable effect of preventing and controlling the noise induced hearing loss. The nutritional agent can be used for enhancing the anti-oxidation ability of the organism and lightening the exitotoxicity damage, has the characteristics of being remarkable in curative effect, low in potential toxicity and low in cost, and is suitable for the noise reduced hearing loss protection and daily nutrient supplementation of people who live and work in the environment with continuous exposed high-intensity noise.