The invention relates to functional health-care ice cream of cold drink food, which is technically characterized in that the ice cream is prepared by the following raw materials according to a definite proportion: xylitol, maltitol, isomaltitol, sorbitol, isomaltitol oligosaccharide, skim milk powder, natural cream, maltodextrin, sodium pyrophosphate, gelatin, guar gum, locust bean gum, xanthan gum, sodium carboxymethyl cellulose, monoglyceride, monodiacylglycero, and the balance of drinking water. The functional health-care ice cream has the same production process as common ice cream. Taking functional sugar substitutes such as the xylitol and the like as the main materials, simultaneously non-fat solid, the natural cream, the maltodextrin, pyrophosphates, edible colloid, edible essenceand natural pigments are prepared into the ice cream. Taking nutrition, health and safety as aims, the ice cream with low calorie and high nutrition is developed; and the ice cream has the functions of preventing decayed tooth, preventing yellow tooth, protecting liver, proliferating enteric beneficial strains, adjusting organism metabolism, losing weight and the like, does not increase blood sugar after eating, and is an ideal food for diabetes patients and fat people.