The invention discloses a nanowire transistor based on resonance tunneling. The nanowire transistor comprises an SOI substrate, a tunneling barrier structure, a source region, a drain region, nanowires, a grid electrode, a source electrode, a drain electrode, a grid electrode and an insulating dielectric layer. The tunneling barrier structure is located on the buried oxide layer of the SOI substrate. The source region, the drain region and the nanowire are formed by etching top silicon of the SOI substrate; the nanowire is positioned between the source region and the drain region; wherein thesource region, the drain region and the nanowire are not directly connected and are connected through a tunneling barrier structure, the insulating dielectric layer is formed on the surfaces of the source region, the drain region and the nanowire, the grid electrode is formed on the insulating dielectric layer above the nanowire, the source electrode is formed on the source region, the drain electrode is formed on the drain region, and the grid electrode is formed on the grid electrode. According to the nanowire transistor structure based on resonance tunneling and the preparation method of the nanowire transistor structure, the sub-threshold slope is reduced, and large conduction current and small source-drain contact resistance can be achieved.