A linear programming model for optimizing ice cream formula was established, with least cost raw material taken as objective function; eight constraint equations based on relationships of quality requirement for milk fat, milk solids -No -fat, Sugar, total solids etc. The ice cream formulas of optimizaton on cow and buffalo' s milk products were computerized on the basis of different conditions of market bought material and enterprise self- provided material, involving high, medium and low grades. The sensitivity of the model upon changes of price and composition of raw materials was tested.The computer modelling technique formulated ice cream more quickly and exactly than the Pearson method and Algeba method etc. utillized presently by many enterprises, and saves costs and meets quality requirements.