According to the composition and distribution of Tibet yak ghee （yak butter），1，3-dioleic acid， 2-palmitoate triglyceride （OPO） structural lipid and rice bran oil， we used physical mixing to complement their structure and prepare a human milk fat substitutes similar to the composition and structure of human milk fatty acid. The Lingo model was first used to fit the solution in this process， and the optimal molar ratio was Yak butter ∶ OPO structural lipid ∶ rice bran oil = 0.30 ∶ 0.36 ∶ 0.15. The results showed that the ratio of total fatty acid， sn-2 fatty acid and PUFA was 89.4%， 65.3% and 99.8% respectively， which were higher similar to human milk fat. It means that yak butter is an excellent raw material for the preparation of human milk fat substitutes.