The invention discloses a polymer-supported dual-core acid ion liquid catalyst and preparation and application thereof. According to the polymer-supported dual-core acid ion liquid catalyst, vinylbenzyl chloride and vinyl benzene serve as polymeric monomers, divinyl benzene serve as cross-linking agent, polymers obtained through free radical polymerization serve as carriers, bis(2-chloroethyl) amine, benzimidazole, 1, 3-propane sultone and concentrated sulfuric acid or trifluoromethanesulfonic acid serve as the raw materials, and through a bonding method, effective immobilization of ionic liquid onto polymeric microspheres can be achieved. The polymer-supported dual-core acid ion liquid catalyst blends the advantages of the ionic liquid and polymers and has the advantages of being large in specific surface area, adjustable in pore structure, high in hydrophobicity, simple in preparation method, high in catalytic activity and mass transfer rate, good in selectivity, high in stability, easy to recover and separate, environmentally friendly, broad in industrialized application prospect and the like. When applied to esterification reaction of various acids and alcohols, the polymer-supported dual-core acid ion liquid catalyst can achieve good effects.