Abstract: A kit for extracting mycotoxin residues in agricultural products according to the present disclosure includes a pipe, a first powder mixture layer and a second powder mixture layer. The pipe has an output port at the bottom thereof and an input port at the top thereof for inputting a sample solution. The first powder mixture layer is in the form of powder and filled in the pipe. The first powder mixture layer contains cation exchange resin powder, C18 and diatomaceous earth powder. The second powder mixture layer is in the form of powder and filled in the pipe. The second powder mixture layer is located below the first powder mixture layer and above the output port. The second powder mixture layer contains PSA powder, anhydrous magnesium sulfate powder, activated carbon, PLS powder, diatomaceous earth powder and C18 powder. The present disclosure further provides a method of obtaining a primary test liquid from agricultural products using the above kit.