Use of at least one of poricoic acid A and poricoic acid B in the manufacture of a medicament or a food product for regulating blood glucose level is provided, wherein at least one of poricoic acid A and poricoic acid B can be used in the form of a plant extract, and wherein the total amount of poricoic acid A and poricoic acid B in the plant extract is no less than 30 wt% based on the total weight of the plant extract. The food product could be a health food, a nutritional supplement food, or a special nutrition food.一種使用茯苓新酸A(poricoic acid A)及茯苓新酸B(poricoic acid B)之至少一者於製備一藥物或一食品之用途,其中該藥物或食品係用於調節血糖。其中,茯苓新酸A及茯苓新酸B之至少一者係可以植物萃取物的形式使用,且其中以該植物萃取物之總重量計,該植物萃取物中之茯苓新酸A及茯苓新酸B的總含量係不小於30重量%。該食品可以為保健食品、營養補充食品或特殊營養食品。