The invention discloses a formula and preparation process of a PC material with permanent fog resistance, scratch resistant and high transparency. PC resin, stearic acid monoglyceride, high-molecular polyester, butadiene, high polyglycidyl ester, alkyl silicone oil, a cross-linking agent and an antioxidant are proportioned according to certain parts by weight, the PC material is prepared by a stirrer, a reaction kettle, a double-screw or three-screw granulator, a granulator and a packaging machine, and the prepared product is tested, so that the product obtained by the invention has the best effects of permanent anti-fogging performance, scratch resistance, notch impact force, low temperature resistance, refractive index, glossiness and the like. The PC material can effectively achieve permanent anti-fogging and scratch-resistant effects, is widely applied to the fields of automobiles, optical lenses, protective masks, electronic appliances, high-end toys and the like, and has wide application prospects.