The invention discloses a cellulose-reinforced polyurethane/epoxy resin interpenetrating polymer network hard composite foam material and a preparation method thereof, relates to a foam material and a preparation method thereof and aims at solving the problems that existing polymer formed through mutual interpenetrating of two types of polymer, namely polyurethane and epoxy resin, is poor in sound absorption property and low in mechanical property. The sound absorption property of the composite foam material ranges from 80% to 92%, and the composite foam material is prepared from polyether polyol, isocyanate, water, a foaming agent, foam stabilizer, initiator, hydrosol of nano-crystalline cellulose with the mass percentage being 1%, chain extender, a cross-linking agent and epoxy resin. The preparation method comprises the steps of firstly, mixing the polyether polyol, the foam stabilizer, the initiator, the foaming agent, the chain extender and the water with cellulose obtained after pretreatment, then adding the epoxy resin and the cross-linking agent, and obtaining a mixture; then mixing the isocyanate with the mixture, conducting stirring till bubbles are generated, leaving the mixture standing still, obtaining a foamed mixture, finally, conducting curing on the foamed mixture at the room temperature, and then conducting curing at the high temperature.