The fat covered by fat globule membrane is scattered in a water phase rich in lactose and milky protein, forming the original emulsion structure of milk. In order to develop low-fat milk products with good performance or dairy products with nutritional reinforcement, the original emulsion structure of milk can be restructured. According to the type of lipid and emulsion structure in milk, the remolded emulsion structure can be divided into three types: restructured single emulsion structure, mixed emulsion structure, and double emulsion structure. The restructured single emulsion structure refers to the introduction of another kind of lipid to skim milk, and the mixed emulsion structure refers to adding another type of oil or oil-in-water (O/W) emulsion to milk containing certain levels of milk fat, whose final emulsion structure is still O/W emulsion. In contrast, the double emulsion structure of milk is a more complicated structural remodeling method, which is usually performed by introducing W/O emulsion into skim milk (W2) to obtain milk containing (water-in-oil-in-water) W1/O/W2 emulsion structure in order to encapsulate more diverse nutrients. Causal statistical analysis was used in this review, based on previous studies on remodeling the emulsion structures in milk and its gelling products. In addition, some common processing technologies (including heat treatment, high-pressure treatment, homogenization, ultrasonic treatment, micro-fluidization, freezing and membrane emulsification) may also have a certain impact on the microstructure and properties of milk and its gelling products with four different emulsion structures. These processing technologies can change the size of the dispersed phase of milk, the composition and structure of the interfacial layer, and the composition and morphology of the aqueous phase substance, so as to regulate the shelf-life, stability, and sensory properties of the final milk products. This research on the restructuring of the emulsion structure of milk is not only a cutting-edge topic in the field of food science, but also a powerful driving force in promoting the transformation and upgrading of the dairy industry to achieve high-quality and multi-functional dairy products, in order to meet the diversified needs of consumers for health and taste.