The invention discloses a skin carrying beef with qi tonifying and blood activating efficacy. The product is prepared from the following bulk drugs by weight part: 120 of skin carrying beef, 6 of salt, 3 of white sugar, 4 of soybean oil, 4 of Chinese prickly ash, 2 of black pepper, 6 of garlic, 5 of ginger, 1 of bay leaf, 2 of Cinnamomum tamala, 3 of star anise, 2 of cinnamomum cassia, 1 of Amomum villosum lour, 2 of angelica dahurica, 1 of cortex moutan, 2 of radix paeoniae alba, 2 of astragalus, 1 of Angelica sinensis, 2 of hawthorn, 2 of Ligusticum wallichii, 1 of radix rehmanniae, 3 of Cyathula officinalis, 42 of grapefruit, 38 of snow pear, 17 of lemon, and 8 of apple vinegar. The invention also discloses a preparation method of the skin carrying beef. Compared with the prior art, the skin carrying beef with qi tonifying and blood activating efficacy provided by the invention has the characteristics of rich nutrition, soft and tender meat, strong aroma, appropriate saltiness, unique flavor, high protein, low fat and high calcium, also has health care functions, and has the efficacy of tonifying qi and activating blood, dredging vessel and unblocking meridians.