The dumping of disposal corn silk are booming especially in food industry. Furthermore, it gives high impact to the landfill waste space, pollution, cost and energy. Despite the rich of the nutrition content, is the waste finding that people do not consume the corn silk. Therefore, studies have been conducted to create Maize Silk Tea (MST) in order to decrease or minimize the impact to the environment. The study also focused on the acceptance of MST among students in Department of Tourism and Hospitality, Politeknik Merlimau Melaka. The acceptance study of MST based on its color, taste and smell. The results showed that the acceptance level of respondents towards the tea made from corn silk is 4.31 that is high mean value. Biotechnology result showed the amount of heptasiloxane is high 14.61%, acentic acid also high 9.15% and the nicotinic acid is low 0.50%. Hedonic scale been used as a quantitative instrument. 30 respondent been selected among students in Department of Tourism and Hospitality, Politeknik Merlimau Melaka. Descriptive analysis been used to analyzed the data collected using SPSS version 23.0. In conclusion, respondents strongly accepted the function of MST as a nutritious new tea flavours.