The invention belongs to the technical field of lithium ion batteries, and particularly relates to a novel adjustable SOC symmetric battery and a preparation method thereof. The symmetric battery comprises working electrodes, a counter electrode, an isolating membrane, an electrolyte and a packaging shell, and the working electrode, the counter electrode, the isolating membrane and the electrolyteare packaged in the packaging shell; wherein the working electrodes are two same-polarity electrodes, and a first tab is arranged on one side of each working electrode; the counter electrode is a metal lithium sheet, a second tab is arranged on one side of the counter electrode, and the first tab and the second tab are oppositely arranged; two side surfaces of each working electrode are providedwith at least one layer of isolating membrane, and two side surfaces of the counter electrode are provided with at least one layer of isolating membrane. According to a symmetric battery, the SOC of the working electrode can be adjusted in real time according to actual requirements; according to the preparation method, the situation that the performance of the lithium battery is reduced due to pole piece damage, pole piece resistance increase and the like can be eliminated, so that the impedance performance of the positive and negative electrode materials of the lithium battery to-be-tested under different SOCs can be evaluated more accurately and efficiently, and more comprehensive basic evaluation data can be obtained.