The invention relates to a make-up removal wet tissue with a moisturizing function and a preparation method thereof. According to the invention, the PEG modified grease, such as, PEG-6 octanoic acid / tricaprin, PEG-20 glyceryl isostearate and polytetramethylene glycol-3 PEG / PPG-8 / 5 glyceride, are matched with a water-soluble humectant, polyhydric alcohol and corrosion remover, the natural active ingredients, such as pullulan, dipotassium glycyrrhizinate, aloe vera juice, dendrobium stem extract and purple coneflower extract, are specially added, and a spunlace non-woven fabric at certain gram weight and spinning ratio is adopted for preparing the make-up removal wet tissue with the moisturizing function. The make-up removal wet tissue has an excellent make-up removal capacity; the skin feels no burden when the wet tissue is used; after the use, the skin is moistened and cool; through the evaluation for the excellent make-up removal capacity, moisturizing capacity and stability of the formula product and the marketed similar products, a result proves that the make-up removal wet tissue provided by the invention has an ideal moisturizing effect and a cleaning capacity better than that of the marketed make-up removal products.