PURPOSE: A method for manufacturing a composite formulation containing lutein by mixing an oil emulsifier and an aqueous emulsifier and encapsulating the mixture is provided to improve absorption in small intestine and to prevent and treat decreased visual acuity and presbyopia. CONSTITUTION: A method for manufacturing a composite formulation containing lutein comprises the steps of: mixing 100 wt% of prelutein complex, 8-12 wt% of tocopherol, 40-50 wt% of beeswax, 350-370 wt% of soybean oil, and 140-160 wt% of oils and preparing a first mixture solution (102)； adding a first surfactant and a first emulsifier to the first mixture solution and preparing an oil emulsifier complex (104)； mixing 22-26 wt% of a Lycium chinense Mill. extract, 6-10 wt% of a cassia seed extract, 14-18 wt% of a Longanae arillus extract, 14-18 wt% of a red ginseng extract, 6-10 wt% of a Scutellariae radix extract, and hyaluronic acid to prepare a second mixture solution (106)； mixing a second surfactant and a second emulsifier to the second mixture solution to prepare an aqueous emulsifier complex (108)； mixing the oil emulsifier complex and the aqueous emulsifier complex to prepare a mixed emulsifier solution (110)； and filling a soft capsule with the mixed emulsifier solution (112). [Reference numerals] (102) Mix prelutein complex, tocopherol, beeswax, soybean oil, and brown rice oil to obtain a first mixture solution； (104) Add lauricmonolauric acid sorbitan and cholesterol in the first mixture solution to produce an oil emulsifier complex； (106) Making a reaction of Lycium chinense Mill. extract, cassia seed extract, Longanae arillus extract, red ginseng extract, Scutellariae radix extract, and hyaluronic acid and stirring to obtain a second mixture solution； (108) Adding polyoxyethylene monolauric acid sorbitan and Labrosol in the second mixture solution to produce an aqueous emulsifier complex； (110) Making a reaction of the oil emulsifier complex and the aqueous emulsifier complex and
