Abstract: The present invention provides a breast milk structured lipid simulating the composition of triglycerides and the method for preparing the same. The breast milk structured lipid exhibits a similarity of over 90% to breast milk lipid, including the contents of less than 0.3 mg/kg of esterified propenyl glycerol, less than 0.5 mg/kg of chloropropanol esters, and less than 0.3 g/100 g of trans fatty acids. The final product of the present invention exhibits a composition highly similar to breast milk while also meeting the requirements of the national food safety standard GB30604-2015.