The invention belongs to the technical field of thermoplastic polyurethane elastomers, and particularly relates to a photochromic thermoplastic polyurethane elastomer material for a waterproof and moisture-permeable film, and a preparation method thereof. The material is prepared from, by weight, 55-65 parts of polymer diol, 25-35 parts of diisocyanate, 7-12 parts of a chain extender, 0.01-0.03 part of a catalyst, 0.1-2 part of a photosensitive auxiliary agent, and 1-10 parts of a functional filler. The photochromic thermoplastic polyurethane elastomer material for the waterproof and moisture-permeable film has excellent mechanical properties, the waterproof and moisture-permeable rate of the prepared film is greater than 10000 g/m<2>/24h, the hydrostatic pressure resistance of the prepared film is greater than 10000 mmH2O, the film can be changed from colorless to colored under the irradiation of ultraviolet rays with certain wavelength, and then the film is changed from colored to colorless after being irradiated by visible light. The material can be used as a functional film material in the fields of clothing, shoe material bags and suitcases and the like, and has wide application prospects.