The invention relates to a preparation method of shoe lining leather. The preparation method comprises the following steps: (1) uniformly mixing and stirring PU resin, a thickener, a leveling agent and water to prepare mixed slurry; (2) coating the surface of release paper with the mixed slurry, carrying out drying to obtain a PU surface layer, coating the surface layer with the mixed slurry, carrying out drying, and forming a PU bottom layer on the PU surface layer to obtain a PU dry film; (3) impregnating base cloth with water-based wet resin, and carrying out drying to obtain a base; and (4) coating the PU bottom layer of the PU dry film with a solvent-free adhesive, carrying out pre-drying, laminating the PU dry film with the base, and conducting drying and curing to obtain the shoe lining leather. According to the invention, the PU dry film and the base are compounded by adopting the specific solvent-free adhesive, a formula of the solvent-free adhesive is optimized, and proper raw materials are selected to prepare the PU bottom layer and the PU surface layer, so the peel strength of the shoe lining leather is greatly improved, and the folding resistance and the wear resistance of the shoe lining leather are improved; and the DMF content of the shoe lining leather meets requirements prescribed by the ZDHC organization according to detection results.