The invention relates to a wood plastic composite material and a preparation method thereof, in particular to a straw, a rice husk fiber base wood plastic composite material and a preparation thereof. The straw and the rice husk fiber base wood plastic composite material comprise the following components according to weight percentage: melamine resin: 3.5 percent; the straw and the rice husk fiber or the mixture of the straw and the rice husk: 60 percent; polyethylene with low density: 32 percent; solubilizer: 2 percent and lubricant: 2.5 percent. The wood plastic composite type building material of the invention adopts high technology, and utilizes waste plastics and a large amount of straw (rice straw, rice husk) powder to mix and extrude various formed hollow sectional materials of wood plastic at high temperature by fiber strengthening, and the wood plastic composite material is a typical environmental-friendly material. The wood plastic composite material is characterized by sun block, waterproof, anti-moth, anti-freezing and anticorrosion, and the wood plastic composite material without formaldehyde is strong in wood sense, high in surface hardness, strong in wear resistance, good in antiaging, long in service life, easy in processing, is suitable for the preferable material of decoration indoors and outdoors, and is similar to wood in shape but better than wood in property.