NOVELTY - A fertilizer comprises 50-55 pts. wt. beer lees, 30-34 pts. wt. soybean curd residue, 30-34 pts. wt. urea, 23-25 pts. wt. potassium chloride, 10-12 pts. wt. yellow humic acid sodium, 12-14 pts. wt. calcium carbonate, 4-6 pts. wt. bentonite, 3-4 pts. wt. zeolite powder, 3-4 pts. wt. borax, 2-3 pts. wt. ferrous sulfate, 5-8 pts. wt. starch, 3-4 pts. wt. effective microorganism (EM) microbial inoculum, 4-6 pts. wt. coating agent, and balance water.    USE - Fertilizer used for promoting plant absorption of nutrients.    ADVANTAGE - The method is simple and improves utilization rate of fertilizer. The fertilizer has low raw material cost, improves air permeability of soil, yield and quality of plant, and physical and chemical properties of the soil, and promotes plant absorption of nutrients.    DETAILED DESCRIPTION - A fertilizer comprises 50-55 pts. wt. beer lees, 30-34 pts. wt. soybean curd residue, 30-34 pts. wt. urea, 23-25 pts. wt. potassium chloride, 10-12 pts. wt. yellow humic acid sodium, 12-14 pts. wt. calcium carbonate, 4-6 pts. wt. bentonite, 3-4 pts. wt. zeolite powder, 3-4 pts. wt. borax, 2-3 pts. wt. ferrous sulfate, 5-8 pts. wt. starch, 3-4 pts. wt. EM microbial inoculum, 4-6 pts. wt. coating agent, and balance water. The coating agent comprises 20-22 pts. wt. chlorinated paraffin, 10-12 pts. wt. dipentaerythritol hexaacrylate, 2-3 silane coupling agent KH-570, 2-3 pts. wt. aluminum trichloride, 1-2 pts. wt. aluminum oxide, 1-2 pts. wt. crosslinking agent triallyl cyanurate, 0.1-0.2 pt. wt. nanocarbon, 2-3 pts. wt. medical stone powder, and 1-2 pts. wt. zinc gluconate. The coating agent is prepared by mixing raw materials, grinding, and uniformly dispersing. An INDEPENDENT CLAIM is included for preparation of fertilizer comprising mixing starch and EM microbial inoculum, adding water, and uniformly stirring to obtain bacteria liquid; mixing beer lees and soybean curd residue, adding in bacteria liquid, uniformly stirring, sealing, aerobically fermenting at room temperature for 10-15 days, and turning once every 4-5 days to obtain fermented material; mixing yellow humic acid sodium, calcium carbonate, bentonite and zeolite powder, adding into fermented material, fermenting for 8-10 days, and turning for 2-3 times; mixing urea, potassium chloride and borax, ferrous sulfate and remaining raw materials, adding water, and uniformly stirring to obtain mixed material; and uniformly mixing fermented material and mixed material, drying, and granulating.