The invention provides a polyurethane material and a preparation method thereof. The polyurethane material is prepared from the following raw materials in parts by weight: 100 parts of polyether polyol mixed material, 3-6 parts of wollastonite powder, 1-2 parts of mould proof additive, 60-80 parts of isocyanate mixed material, 30-40 parts of a hardening agent, 35-45 parts of a foaming agent, 40-50parts of a filler, 5-8 parts of an antibacterial agent, 1-4 parts of a slipping agent, 2.5-6 parts of a catalytic crosslinking agent, 3-5 parts of a chain extender, 0.1-2 parts of an antioxidant, and2-5 parts of a flame retardant. The polyurethane material is preferentially developed for a powder puff, thus the powder puff prepared based on the material can provide good adaptability and compatibility for the skin of the human body, compared with a powder puff prepared from traditional latex and existing industrial polyurethane, the powder puff prepared based on the material has the unique advantages of being better in skin friendliness, free of chip falling, odourless, antibacterial, high in elasticity, better in oil control property, more convenient to clean, exquisite in hand feeling,environmentally friendly and the like, meanwhile, the invention provides a brand-new polyurethane preparation technology, and the prepared polyurethane material has the wide application prospects.