The invention relates to a composite microbial inoculum for treating micro polluted source water under the low temperature condition and a preparation method thereof, in particular to a composite microbial inoculum and a preparation method thereof, aiming at solving the problems that the existing microbial inoculum has low biological activity and slow growth velocity under the low temperature condition; when organic matter and ammonia nitrogen are treated in the water, organic and toxic substances are difficult to degrade, and nitrite and nitrate are accumulated; and secondary pollution for the environment is caused by the generated N2O. The product composite microbial inoculum is made of acinetobacter lwoffiiSRA10, acinetobacter calcoaceticus PHEA-2, bacillus megatherium X2 and fluid nutrient medium. The method comprises: 1. activation treatment is carried out on raw strain; 2. accumulation culture; 3. after being mixed according to the volume ratio, the strain is added into the fluid nutrient medium; finally, the composite microbial inoculum is obtained. The obtained composite microbial inoculum has high biological activity and fast growth and can be used for treating the micro polluted source water with remarkable effect under the low temperature condition; furthermore, the nitrite and the nitrate are not accumulated, and no N2O is generated, so that the composite microbial inoculum is safe and reliable.