The invention relates to a porous superfine denier polyester pre-oriented yarn and a preparation method of the porous superfine denier polyester pre-oriented yarn. Terephthalic acid and ethylene glycol are adopted to be used as raw materials of polyester, and the existing production equipment of pre-oriented yarn (POY) is adopted. The main technological parameter of the porous superfine denier polyester pre-oriented yarn is: the diameter of spinneret plate microporous is 0.10-0.15 millimeter, the height of a slow cooling area is 80-150 millimeters, and the slow cooling area is combined with ring windchill; two nozzle oiling systems and reasonable winding tension and speed are adopted, the porous superfine denier polyester pre-oriented yarn which is 44-55 dtex / 192f is obtained, and the filament number of the porous superfine denier polyester pre-oriented yarn is 0.23-0.29 dtex. The porous superfine denier polyester pre-oriented yarn has the advantages of being plural in pore number, small in filament number, low in absolute intensity, small in bending rigidity, large in specific surface area and voidage, soft, light in weight and the like. Moreover, the porous superfine denier polyester pre-oriented yarn further has the advantages that filament aggregation has a good capillary core absorption effect and a better ventilation wet guiding function, added value is high, quality is good, production cost is low, the advantage of cost performance is obvious and application prospect is broad.