The invention relates to a Portland cement foaming heat preservation board or a block and a manufacturing method thereof. The Portland cement foaming heat preservation board or the block is capable of strengthening heat insulation and heat preservation performances. The Portland cement foaming heat preservation board or the block is prepared by raw materials of, by weight, 99 parts of Portland cement, 5 parts of saturated aluminum sulfate, 1 part of water reducing agents and 0.5-1 part of hydrogen peroxide, the Portland cement, the saturated aluminum sulfate and the water reducing agents are proportionally taken and then placed in a mixer, water is added into the mixer to be mixed with the raw materials and then stirred for 5-10 minutes to prepare a foaming cement slurry, the water is added according to the weight ratio of the water to the raw materials of 100: (60-80), the hydrogen peroxide is proportionally taken, water is added to the hydrogen peroxide, the hydrogen peroxide and the water are subjected to pre-foaming to manufacture foams by means of a foaming machine, the water is added according to the weight ratio of the hydrogen peroxide to the water of 0.01: 1, the foams and the foaming cement slurry are placed into a foam stirrer for even stirring, the mixture is injected to a mold for solidification molding, and the mold is removed to obtain the density Portland cement foaming heat preservation board or the block. Portland cement enables a solidified board to form a foaming structure under the action of the hydrogen peroxide so that weight of walls is reduced, and the heat insulation and heat preservation performances are strengthened.