The packing material is three-layered material, including the outer layer of LDPE, LLDPE, MPE, white mica, antiblocking agent and lubricant; the middle layer of LDPE, LLDPE, MPE, white premix and black premix; and the inner layer of LDPE, LLDPE and MPE. The preparation process includes the following steps: feeding material with material bin, heating to melt, extruding in extruder, foaming, debubbling and drawing corona treatment, cutting and winding. The packing material has few plastic smell, high flatness and flexibility, good brightness, high tension strength, high blocking property, less oxidation and less electrostatic adsorption.