The invention relates to the field of wood modification treatment for wood floor, and in particular to a wood impermeable flame retarding modification treatment agent for wood floor. The modification agent is prepared from the following raw materials in parts by weight: 0.1-0.2 part of calcium sulfate, 0.01-0.02 parts of naphthalene sodium acetate, 4-5 parts of methylene binaphthalene sulfonic acid, 0.1-0.2 part of guaiacol, 10-12 parts of cellulose ether, 35-38 parts of diammonium hydrogen phosphate, 0.1-0.2 part of methyl sodium silicate, 350-400 parts of water and 6-8 parts of additives. The raw materials of the modification treatment agent are environment-friendly, easy to obtain, simple in production and low in cost; effective components including calcium sulfate, naphthalene sodium acetate, guaiacol and cellulose ether permeate into the wood, then are uniformly dispersed and adhered, and are filled into seams of the wood material, thus the compactness of tissue is improved, the impermeability of the wood material is greatly improved, the withstanding resistance to the ambient environment is relatively high, the size stability is good, the effective components are not easy to lose, and the modification effect is long-lasting; the wood floor made of the modified wood material is long-lasting, durable, waterproof, flame-retarding, good in security and high in market competitiveness.