The invention relates to aqueous
polyurethane superfine
fiber synthetic leather and a preparation method thereof. The preparation method comprises the following steps of: firstly, adding the following components according to parts by weight, i.e. 2-5 parts of foaming agents, 50-200 parts of water, 2-3 parts of foam stabilizers and 0-3 parts of waterborne colorants, into 100 parts of aqueous anionic
polyurethane dipping
sizing agents, and stirring the components and the
sizing agents uniformly at high speed by using a blender so as to prepare a
sizing agent; secondly, dipping non-woven fabricsin the sizing agent, scrapping the surface of the fabrics and keeping partial cells; thirdly, solidifying aqueous
polyurethane on the dipped non-woven fabrics through aqueous coagulating liquid so asto form cells; fourthly, carrying out water scrubbing after aqueous polyurethane resin is completely solidified, and
drying the aqueous polyurethane resin by an
infrared drying oven so as to obtain base cloth; fifthly, treating the dried base cloth through an alkali reducing process; sixthly, treating the base cloth treated through the alkali reducing process through an postprocessing process; and seventhly, preparing the obtained base cloth into the synthetic leather. The aqueous polyurethane superfine
fiber synthetic leather is prepared by the method.