THE PRESENT INVENTION IS INTENDED TO PROVIDE A METHOD FOR PREPARING A EUCALYPTUS EXTRACT THAT IS CAPABLE OF DECREASING A EUCALYPTUS SPECIFIC ODOR AND ALSO OBTAINING AN EFFECTIVE INGREDIENT IN HIGH PURITY AND HIGH YIELD AS A PHYSIOLOGICALLY ACTIVE INGREDIENT. AN ESSENTIAL OIL CONSTITUENT IS REMOVED FROM A EUCALYPTUS PLANT AND THE RESIDUE IS EXTRACTED WITH WATER OR AN ORGANIC SOLVENT AQUEOUS SOLUTION AND THEN THE OBTAINED EXTRACTION RESIDUE IS FURTHER EXTRACTED WITH AN ORGANIC SOLVENT AQUEOUS SOLUTION OR AN ORGANIC SOLVENT, WHEREBY MACROCARPAL A, MACROCARPAL B AND MACROCARPAL C CONTAINED IN THE EUCALYPTUS AS A PHYSIOLOGICAL ACTIVE SUBSTANCE ARE PREPARED IN HIGHER CONTENT THAN USING A CONVENTIONAL METHOD AND THE EXTRACT HAVING GOOD TASTE, APPEARANCE AND PROPERTIES IS PREPARED.