The invention belongs to the technical field of polymer materials, and discloses ABS (Acrylonitrile-Butadiene-Styrene) resin and a preparation method thereof. The ABS resin comprises the following components in parts by weight: 80-40 parts of ABS resin, 20-60 parts of polymethacrylate, 1-6 parts of compatilizer, 1-5 parts of scratching-resistant agent, 0.1-1 part of main antioxidant, 0.1-1 part of auxiliary antioxidant, and 0.1-1 part of lubricant. The preparation method of the ABS resin comprises the following steps of: firstly adding the ABS resin, polymethacrylate, compatilizer, scratching-resistant agent, main antioxidant, auxiliary antioxidant, and lubricant to a high-speed stirrer for uniformly mixing, after mixing is finished, conveying the materials to a double-screw extruder by a precision metering conveying device, sufficiently fusing the materials under the shearing, milling and conveying of the screws, finally extruding, drawing and cooling to obtain granules. The high-luster scratching-resistant ABS resin not only retains the original excellent performances of the ABS resin, but also has the outstanding advantages of high luster, environmental friendliness, scratching resistance and the like.