The invention provides a lightweight microporous autoclaved aerated concrete floating body material, and relates to a novel environment-friendly fine chemical material. According to the invention, a calcium material and a silicon material are adopted as main raw materials; a gas-forming material, a regulating material, and an air-entraining agent are doped in; and through processes such as a hydration reaction, mold casting; pre-curing and blank-forming, cutting and shaping, autoclave curing, fetching, and processing, the autoclaved aerated concrete product is produced. The product has a dry density lower than 395kg/m<3>, a compressive strength higher than 2.1Mpa, an average pore size lower than 0.36mm, and a qualification rate higher than 96%. Through adding a small amount of the saponin concrete air-entraining agent, a water-to-material ratio during the production process, unit aluminum powder gas-forming amount, and casting stability can be substantially improved. Also, product volume, strength and quality can be substantially improved. The material provided by the invention has the advantages of innovative concept, rich raw materials, simple process, low cost, convenient implementation, and good popularization value. The product can be used as a novel environment-friendly energy-saving material in processing and construction of floating bodies, pontoons, artificial rafts, floating wave absorption embankments and cages, and heat-resistant fireproof layers.