The invention relates to flame-retardant ultralow-heat-conductivity-coefficient PFU foam and a manufacturing method thereof. The flame-retardant ultralow-heat-conductivity-coefficient PFU foam is prepared from PFU resin, a foam stabilizer, a catalyst, a modifier, a foaming agent and the like. The preparation method comprises steps: mixing the raw materials in proportion and then stirring to be uniform to obtain a mixture; mixing the mixture with isocyanate, uniformly stirring at a high speed, and injecting into a mold; and foaming, curing and molding the mold at the temperature of 55-65 DEG Cto obtain the flame-retardant ultralow-heat-conductivity-coefficient PFU foam. Compared with the prior art, the PFU foam disclosed by the invention not only has excellent physical properties of polyurethane foam, but also has excellent properties of phenolic foam, such as flame retardancy, acid corrosion resistance, surface carbonization when meeting fire, self-extinguishing when leaving fire andthe like; in addition, the highest oxygen index can reach 30 or above, and the combustion performance grade can reach the flame-retardant B1 grade; the heat conductivity coefficient of the material isextremely low and can reach 0.0162 W/K.m. In addition, the material has excellent properties of heat insulation, light weight, high strength and the like, so that the material has the best heat preservation effect in organic heat preservation materials.