The invention discloses a preparation method of a baloxavir key intermediate and the intermediate thereof. The method includes subjecting 3,4-difluoro-2-methyl benzaldehyde shown as a formula (I) as araw material to a bromination reaction to obtain 3,4-difluoro-2-bromomethyl benzaldehyde shown in a formula (II), carrying out a substitution reaction to obtain 3,4-difluoro-2-(((2-bromophenyl) thio)methyl)-benzaldehyde shown in a formula (III), and finally, carrying out a nucleophilic addition reaction to synthesize a target product, namely 7,8-difluorodibenzo[b, e]thiepin-11(6H)-ol shown in aformula (IV). The specific reaction process is shown in the specification. According to the method, 2-bromothiophenol is used for replacing foul and virulent thiophenol, the reaction steps are reducedto three steps, and the preparation method is high in yield, low in cost, environmentally friendly and easy to operate.