The invention discloses a biscuit capable of tonifying kidney and spleen. The biscuit capable of tonifying kidney and spleen is made of raw materials of 60-70 parts by weight of peas, 55-60 parts by weight of coix lacryma-jobi, 30-40 parts by weight of lotus root starch, 1-2 parts by weight of cordyceps sinensis, 2-3 parts by weight of polygonum cuspidatum, 1-3 parts by weight of eleusine indica, 3-4 parts by weight of magnolia flower, 15-25 parts by weight of onion, 35-45 parts by weight of pig kidney, 20-30 parts by weight of soybean milk, 6-10 parts by weight of olive oil, 6-9 parts by weight of porphyra, 1-2 parts by weight of nutrition additives and water of an appropriate amount. The biscuit capable of tonifying kidney and spleen utilizes the peas, the coix lacryma-jobi and the lotus root starch as the main raw materials; the peas are sweet in taste, neutral in nature and beneficial to spleen and stomach, and has the effects of being beneficial to middle qi, stopping diarrhea, adjusting nutrient qi and defensive qi and inducing diuresis; the coix lacryma-jobi are sweet in taste and warm in nature and has the function of being beneficial to spleen and stomach, nourishing blood, being tonic and stopping diarrhea; the pig kidney contains components of zinc, ferrum, copper, phosphorus, vitamin A, B vitamins, vitamin C, protein, fat, carbohydrate and the like and has the effects of tonifying kidney, curing deficiency, engendering liquid and allaying thirst. The cordyceps sinensis is sweet in taste, warm in nature, beneficial to spleen and stomach, mild and tonic and has the effects of tonifying lung qi and being beneficial to kidney essence.