The invention discloses a wood plastic material and a preparation method thereof, and relates to the technical field of wood plastic materials. The wood plastic material is prepared from the followingraw materials in parts by weight: 30 to 40 parts of wood powder, 20 to 45 parts of straw powder, 20 to 35 parts of polyvinyl chloride resin, 12 to 20 parts of polypropylene resin, 15 to 24 parts of nitrile butadiene rubber, 8 to 16 parts of polystyrene resin, 5 to 18 parts of glass fibres, 11 to 15 parts of boron carbide, 6 to 15 parts of nano-silicon carbide, 3 to 9 parts of expanded graphite, 3to 7 parts of aluminum oxide, 3 to 9 parts of a compatilizer, 2 to 6 parts of an antioxidant preservative, 1 to 3 parts of a lubricant, 2 to 8 parts of a flame retardant and 8 to 13 parts of a filling agent. The wood plastic material disclosed by the invention is good in flame retardance and stability, and high in mechanical strength, and does not fracture and deform easily; the preparation method is simple in process and high in operability, does not produce toxic or harmful substances, is environmentally friendly, and is suitable for industrial popularization.