The invention relates to a thermoplastic micro-sac polymer elastomer material and a preparation method thereof. The material is prepared from the following components in percentage by weight: 0.1-97 percent of a support frame polymer material, 0.1-97 percent of pressure-resistance slow-rebound polymer material, 0.01-0.5 percent of a nucleating agent, and 0.1-10 percent of a foaming agent, wherein the support frame polymer material is a high-molecular-weight, high-hardness, high-crystalline or high-polarity polymer material; the pressure-resistance slow-rebound polymer material is a low-molecular-weight, low-hardness, low-crystalline to no irregular shape, low-polarity/no-polarity polymer material. Compared with the prior art, the material has the advantages that a winding network formed by the micro-sac structure and opening pores achieves an interpenetration structure, the rebound force and other material physical performance are excellent, buffer feedback is quick, contact and comfortable performance are high, exfoliated volume is controllable and the like.