The invention discloses a non-woven fabric foaming liner material for an automobile seat cushion and a preparation process of the non-woven fabric foaming liner material. Hydrophilic polyester fibersand respun polyester are mixed, extended, carded, lapped and drafted to prepare cotton webs, and the prepared hydrophilic polyester fiber cotton web is laid on the respun polyester cotton web or in the middle of two layers of respun polyester cotton webs; meanwhile, spunlace reinforcement treatment is carried out, and the non-woven fabric foaming liner material is prepared. The process comprises the following steps that 1) the hydrophilic polyester fibers and polyester fibers are mixed, extended, carded, lapped and drafted to prepare the cotton webs; 2) the cotton web made of the hydrophilic polyester fibers is laid on the cotton web made of the respun polyester or in the middle of two layers of respun polyester cotton webs, a product is sent to a spunlace reinforcing area for spunlace reinforcement to obtain a double-layer non-woven fabric or a three-layer non-woven fabric; and (4), the double-layer non-woven fabric or the three-layer non-woven fabric is wound. The non-woven fabric foaming liner material and the preparation process have the advantages that waste materials and old materials are easy to recycle, large waste is avoided, the recycling rate is high, and environmental pollution is small.