The invention belongs to the technical field of cosmetics, and discloses skin care oil capable of whitening the skin, fading spots and purifying and smoothing the skin and a preparation method. The skin care oil is prepared from, by mass, 25.1%-27.6% of macadimia nut seed oil, 19%-21% of sunflower seed oil, 16%-18% of dicaprylyl carbonate, 14%-16% of caprylic propyl heptyl ester, 9%-11% of ascorbyl tetraisopalmitate, 9%-11% of dicaprylyl ether, 0.4%-0.6% of rose flower oil, 0.3%-0.6% of hexyldecanol or bisabolol or N-palmitoyl hydroxyl praline spermaceti ester or stearic acid or oilseed rape sterols, 0.3%-0.5% of tocopheryl acetate, 0.1%-0.2% of ubiquinone, 0.5%-1.5% of white lotus flower extract and 0.5%-1% of amorphophallus virosus stem or root extract. The skin care oil can whiten the skin, fade the spots and deeply purity the skin and has the excellent refreshing skin feel.