A broken-wall bamboo powder dietary fiber is provided. A bamboo powder dietary of 0.1 to 20 micrometers is obtained from a bamboo being cleaned, sterilized, dryied and crude extracted and further being processed. In addition, with a grinding effect of a low-temperature negative pressure gas flow colliding machine, a broken-wall effect can be formed on fibers of the extracted sheet so as to extract flavonoid contained in the bamboo leaf, thus to obtain eatable bamboo powder dietary. The bamboo powder dietary is capable of being added in various foods and infusion drinks or directly eaten, to thereby increase the intake effect of flavonoid to the human body, to attain practical efficacy of reusing the bamboo leaves, and to sufficiently solve problems of waste bamboo leaves and to increase supplementary value of bamboo leaf.一種破壁竹粉膳食纖維,將竹葉經過清洗、殺菌、乾燥及粗粹後的粹片進一步加工成0.1微米至20微米之竹粉膳食,並藉由低溫負壓氣流對撞機之研磨效果,使粹片纖維產生破壁效應進而萃取竹葉內所含之類黃酮素,俾以獲得可供食用之竹粉膳食,並將竹粉膳食添加於各類食品中、泡製飲品或者單獨食用,俾以提高人體對類黃酮素之吸收效果,另更可達到竹葉再利用之實用功效,不僅能充分解決廢棄竹葉問題,亦能增加竹葉之附加價值。