The invention discloses poria cocos nutritive powder. The poria cocos nutritive powder comprises the following formula of 50-100 parts of poria cocos powder, 30-50 parts of coix seed powder, 5-10 parts of pomegranate seed powder, 5-10 parts of sesame seed powder, 10-20 parts of sweet potato powder, 20-40 parts of soybean flour, 10-20 parts of walnut powder, 80-100 parts of oat flour, 200-400 partsof rice flour, 3-5 parts of sweetness auxiliary materials, 10-30 parts of red jujube powder, 10-20 parts of Chinese yam powder, 15-20 parts of chestnut powder and 5-10 parts of white fungus powder. The invention further discloses a making method of the poria cocos nutritive powder. The making method comprises the following steps of screening raw materials and auxiliary materials, performing pretreatment, performing baking and frying, performing milling to obtain powder, performing mixing and blending, performing extruding and expanding and performing packing. The making process is simple, theproduction cost is low, the preparation efficiency is high, the mouth feel is good, the formula is scientific, the nutrient value is high, and the poria cocos nutritive powder has the health-care efficacy of inducing urination, excreting dampness, invigorating the spleen and tranquilizing mind, is rich in amino acids, and easy to digest and absorb, is suitable for different crowds, can be eaten for a long term, can strengthen immunity of human bodies, improve blood circulation and strengthen constitutions and is worth of promotion and popularization.