Liquid butter is a special process with unique flavor, which has strong commercial value in the deep processing of animal fat. In this paper, the preparation of liquid butter was based on centrifugal supernatant as the main raw material, and the process of preparing liquid butter by ultrasonic-assisted transesterification method was used to optimize the preparation of liquid butter by single factor and orthogonal experimental design according to the sensory, freezing point and iodine value of the product. The experimental results showed that the optimal formula of liquid butter was as follows: liquid-to-material ratio of 1:1, ultrasonic temperature of 50°C, and ultrasonic time of 50min. Using this ratio, the sensory score of liquid butter prepared from centrifugal supernatant was 87 points, the freezing point was 22.9°C, and the iodine value was 67.5g/100g. The liquid butter prepared by this process is clear and translucent, with unique flavor, and has certain nutritional and health care effects, which has certain reference value for future application in the field of deep processing of animal fat.