Milk having immunomodulating effect comprises at least 0.05 to 5.00 % by weight beta-glucan and the remainder to 100% by weight the milk from cows, sheep or goats that is flavored or not flavored.Milk having immunomodulating effect comprises at least 0.05 to 5.00 % by weight beta-glucan and the remainder to 100% by weight the milk from cows, sheep or goats that is flavored or not flavored.