According to the characteristics of macronutrients in breast milk, infant and follow-up formula milk powder was developed suitable for Chinese infants and babies by adjusting the contents of protein, fat and carbohydrate in milk powder and the rationality of this design was evaluated using in vitro digestibility tests. The results showed the content of each macronutrient in the formula milk powder was in accord with the requirements of Chinese and international standards and could meet macronutrient needs of infants and babies. The total in vitro digestibility of proteins approximately was 88% in the formula milk powder, which was higher than that of commercial infant formula and goat milk powder, and it was increased to 95% by increasing enzyme levels. Therefore, the formula milk powder had a reasonable nutritional profile and could be easily be digested and absorbed by infants.