The invention provides a polyurethane micropore elastomer composite material of low spring rate ratio for urban rail and a preparation method thereof, and belongs to the field of polyurethane materials. The material has the excellent performance of high strength, wear resistance, flex resistance, low temperature resistance and oil resistance, chemical resistance and the like, and has the characteristics of low buffer stress, stable damping, short response time and the like. The polyurethane micropore elastomer composite material of low spring rate ratio for urban rail comprises a polyurethane main material, the polyurethane main material is prepared by mixing a component A and a component B, the component A is prepared by the following materials: 75-90% of polyether polyol, 8-18% of a chain extender, 0.5-1% of an anti-oxidant, 0.5-1% of an amine catalyst, 0.1-0.5% of a foaming agent, 1-4% of an organosilicon foam stabilizer, and 0.1-0.5% of color paste. The materials are uniformly mixed at 100-120 DEG C, the water content in the mixture is below 0.05%, and that is the component A; the component B is obtained by a reaction of 30-60% of isocyanate and 40-70% of polyol at 80-90 DEG C for 3-4 hours.