Firstly,the agent that isomerized lactose to lactulose was selected,the best isomerizing agent was disodium hydrogen phosphite,secondly,the isomerization conditions were optimized,the best isomerization conditions were as follows: the quantity of isomerization agent was 2.0 %,the reaction time was 3 h,the temperature of reaction was 110 ℃,the concentration of lactose was 70 %,in the above conditions,the content of lactulose in reaction mixture reached 56.84 %.