The present invention relates to a skin massage gel which does not cause skin irritation because it does not contain dark brown sugar crystals and which can be safely used because it includes only natural materials, and a method of preparing the same. The method includes the steps of: (1) adding 8-12 parts by weight of malt powder made from dehusked malt to 100 parts by weight of rice wine, followed by heating while stirring in one direction; (2) filtering the heated solution using a filter; (3) adding 80-120 parts by weight of dark brown sugar to the filtered solution, followed by heating while stirring; (4) adding 25-35 parts by weight of honey to the solution, followed by heating; (5) adding 0.004-0.006 parts by weight of gold powder to the solution, followed by heating; and (6) aging the solution at room temperature.