The invention discloses a low-temperature dry flue gas desulfurizer and a preparation method and application thereof, which are used for removing SO2 and SO3 components in the low-temperature (40-200DEG C) flue gas, and relates to the field of the flue gas desulfurization purification in coal-fired power plants, heat supply boilers, metallurgy and chemical industries. The desulfurizer comprises an active component CaO, a reaction auxiliary agent silicon source and a catalytic active component V, Fe or Co, wherein cheap quicklime is selected as the raw material of the active component, the silicon source as the auxiliary agent, comprising diatomite, bentonite, silica sol and other silicon sources, and V2O5, Fe2O3, Co2O3 or a combination thereof as the catalytic component. The desulfurizerhas the advantages of low raw material cost, good desulfurization effect, high sulfur capacity, low use temperature to normal temperature, and great breakthrough on low-temperature flue gas dry desulfurization. The desulfurizer matched with a dry moving bed desulfurization process or a fixed bed dry desulfurization process has both desulfurization and dust removal effects in the application process.