The invention provides a preparation method of a toughness-enhanced melamino-formaldehyde polyvinyl alcohol composite foam material, which comprises the following steps: soaking melamino-formaldehydefoam in a polyvinyl alcohol water solution, adsorbing to be saturated, soaking in a crosslinking agent solution, curing and crosslinking to obtain the melamino-formaldehyde polyvinyl alcohol compositefoam material, and drying to obtain the toughness-enhanced melamino-formaldehyde polyvinyl alcohol composite foam material, wherein the alcoholysis degree of the polyvinyl alcohol is 60-99%, the molecular weight of the polyvinyl alcohol is 10000-250000, the viscosity of the polyvinyl alcohol is 2.0-125.0 mPa.s, and the cross-linking agent is selected from one or more of urea, boric acid, citric acid, formic acid, formaldehyde, glyoxal, glutaraldehyde and calcium chloride. The composite foam material with an interpenetrating cross-linked network structure is constructed by utilizing a chemicalcross-linking reaction of hydroxyl (-OH) in PVA molecules and a secondary amine group (-NH-) in the MF foam material under the action of the cross-linking agent through physical adsorption and chemical cross-linking treatment, the toughness of the composite foam material is remarkably improved, and the composite foam material has excellent damage resistance.