The present invention provides a ammonium phosphate salt superfine dry powder extinguishing agent and its preparing method. The proportioning by weight of material is common ammonium phosphate salt powder 600-850kg, active carclazyte 15-80kg, silicified white carbon black 40-100kg, mica 25-100kg, calcium carbonate 10-300kg, silicon oil 8-15kg; alternatively, wet-process monoammonium phosphate 700-900kg, active carclazyte 15-80kg, silicified white carbon black 40-100kg, mica 25-100kg, calcium carbonate 10-300kg, silicon oil 8-15kg; the granularity of the product is below 20 mu m. The fire extingushing method has a better effect and wide range. Type A solid matter fire, type B liquid matter fire, type C gas matter fire and type E appliance fire are all put out under the state of closing and semi-closing, since extinguishing agent has a small grain diameter, specific surface is doubled, particulates can not gather after being silicified, extinguishing agent has a better liquidity, improved jet performance, quick pervasion, and the wet-process monoammonium phosphate contains sulfur and ammonium, generating N by heating, greatly enhances the extinguishing effect, about 6-10 times of the common powder extinguishing agent. The extinguishing agent also energy conservation and has a lower cost.