The invention relates to a preparation method of a one-way water-permeable and breathable type fibrosis fiberboard. The method includes the steps of firstly, evenly stirring 25-35 weight parts of anion/diatom ooze composite material and 15-25 weight parts of deionized water, adding 45-55 weight parts of emulsion resin to be mixed and stirred for 25-35 min, conducting pad-rolling on non-woven fabric through a glue soaking tank, conducting drying, stentering and shaping at a temperature of 175-185 DEG C, and conducting cooling and shaping to obtain a water-permeable and breathable type semi-finished product material; secondly, conducting pad-rolling after waterproof emulsion resin treatment is conducted on spunlace non-woven fabric 0.6 mm thick, punching holes vertically by means of high pressure through a drying box, conducting drying, stentering and shaping at a high temperature of 175-185 DEG C, and obtaining a waterproof semi-finished product material after cooling and shaping, wherein the mass ratio of emulsion resin to spunlace non-woven fabric is 1:(3-5); thirdly, attaching and forming the water-permeable and breathable type semi-finished product material and the waterproof semi-finished product material through a polyurethane hot melt mesh film by means of high temperature and high pressure, and obtaining the one-way water-permeable and breathable type fibrosis fiberboard. The moisture absorption performance, breathability, ageing resistance and stripping resistance of the prepared product are greatly improved.