Most milk products in the market are emphasized in respect of their nutritional value, rather than the function thereof. For the few products claimed to have a special function, the function comes from substances added to the products rather than from the milk material per se. Some products are claimed to have low lactose content, but there are no milk products in the market that have low lactose content and high galactooligosaccharide content. The invention is cost effective as compared with milk products added with functional substances. The subject invention relates to a process for production of a milk product enhanced with galactooligosaccharide, characterized in that lactase is used to treat milk raw materials. The subject invention further relates to the milk product of the process of the invention, whose galactooligosaccharide content is at function level.目前市售之乳製品大部分以營養價值做為主要訴求,對於乳製品賦予機能性訴求並不多。縱使強調具有特殊機能性,其功效來源大多為外添加素材,並非以乳製品本身之成分為原料所製成。雖然有少部分產品以低乳糖含量為訴求,但仍未見同時具備低乳糖與高半乳寡醣之產品,而且相較於外添加方式,本發明更具有成本優勢。本發明係關於一種製備富含半乳寡醣及低乳糖之乳製品之方法,其特徵為以乳糖酶(lactase)直接處理乳原料。本發明亦關於依據本發明方法所製備之機能性乳製品,其半乳寡醣含量達功效層級。