The invention discloses a wart eliminating agent which has a wart eliminating effect and also has a skin beautifying effect and a preparation method of the wart eliminating agent. The wart eliminating agent is prepared from a skincare composition, a wart eliminating composition and a solvent. The wart eliminating agent contains multiple nutrients such as collagen, vitamins and the like needed by the nutrition of the normal skin, also contains healthcare components such as coenzyme I, coenzyme II, niacinamide, coenzyme Q10 and the like for maintaining the health of the skin, contains disinfect anticorrosive, antibacterial and bacteriostatic components, and also has components for removing aged horns, and a moderate wart eliminating effect can be generated by virtue of the effective combination of various components; and the moderate multi-effect wart eliminating agent has the advantages of high safety, convenience in use, wide application, good effect and the like. The wart eliminating agent is non-toxic, non-irritating, painless, non-allergic and almost suitable for all people; and the preparation method of the wart eliminating agent is moderate in conditions, does not need the heating, is low in energy consumption, short in process flow and free from environmental pollution and is an environment-friendly manufacturing technology worth of being popularized.