The present invention provides an ultra-high temperature salt-resistant drilling fluid for ultra-deep well and ultra-high temperature stratum drilling, and a preparation method thereof, wherein the ultra-high temperature salt-resistant drilling fluid comprises, by weight, 100 parts of water, 1-5 parts of clay, 0.3-6 parts of a filtrate loss reducer PFL-L, 0.3-6 parts of a filtrate loss reducer PFL-M, 0.3-6 parts of a filtrate loss reducer PFL-H, 2-8 parts of a sulfonated phenol formaldehyde resin, 2-8 parts of sulfonated lignite, 0.5-4 parts of a solid-phase chemical cleaning agent, 1-6 parts of a high temperature anti-collapse blocking agent, 1-6 parts of a lubricant, 0-35 parts of salt, 0.3-2 parts of a surfactant, 1.0-4 parts of a pH value adjusting agent, and 0-200 parts of a weighting agent. According to the present invention, the ultra-high temperature salt-resistant drilling fluid is not thickened at a high temperature of more than or equal to 240 DEG C, has easily-controlled rheology and low high-temperature and high-pressure filtrate loss, can be used for bottom hole drilling construction in the high temperature (more than or equal to 240 DEG C) and high salt (saturated salt) environments, and has the good application effect.