The heating of milk does not necessarily destroy the nutrients, depending on the temperature and time of heating, and prolonged or high temperature heating will destroy the nutrients. The ideal way to heat milk is to control the temperature at about 60℃, use water heating, and control the time at about 5 minutes. Under such heating conditions, the degree of nutritional damage is minimal. In addition, it is best to heat milk in a watertight manner. Nutrient destruction is more pronounced when milk is heated or boiled at temperatures above 60°C for longer periods of time. High-temperature heating and boiling will cause the calcium ions in milk to be converted into insoluble salts, and other nutrients such as B vitamins will also be destroyed by high temperature, which is not conducive to human intake. It is recommended not to heat milk at high temperatures, the longer the heating duration, the more serious the destruction of nutrients.