Manufacture a powder with high milk-derived complex lipid content that contains milk-derived phospholipids and milk-derived ganglioside at high concentrations, which contains protein by 15 to 35 percent by dry weight and fat by 45 to 60 percent by dry weight, wherein the content of milk-derived complex lipids is 20 percent by dry weight or more, and which can be utilized as a material for functional food, mothers milk substitute or drug, by means of adjusting the pH value of a butter serum or butter serum powder reconstituted liquid to a range of 4.0 to 5.0, adding calcium chloride to promote coagulation of protein, removing the produced sediments, filtering the supernatant by means of ultrafiltration or microfiltration, and then drying the obtained concentrate.