The invention belongs to the field of chemical synthesis, and particularly relates to a method for preparing beta-niacinamide single nucleotide or beta-niacinamide ribose, which aims at solving the technical problem of providing a method for preparing beta-niacinamide single nucleotide or beta-niacinamide ribose. The method comprises the following steps of performing condensation, deacetylation, phosphorylation and ammonolysis on ethyl niacinate and tetraacetyl ribose, so as to obtain the beta-niacinamide single nucleotide; performing condensation, deacetylation, and ammonolysis on ethyl niacinate and tetraacetyl ribose, so as to obtain the beta-niacinamide ribose. Compared with the conventional methods, the method has the advantages that the operation is simple, the amplification is easy,the purification is easy, the yield rate is high, and the like.