The invention discloses a sulfonyl tetragonolin base compound, a preparation method and application thereof, and the compound has a structure represented by formula (I) or formula (I'): wherein, R is selected from hydrocarbon group, aromatic hydrocarbon group, benzyl group, heterocycle base, substituted hydrocarbon group, substituted aromatic hydrocarbon group, substituted benzyl group, substituted heterocyclic group; wherein, the substituent group of the substituted hydrocarbon group is halogen or nitro, the substituent group of the substituted aromatic hydrocarbon group, the substituent group of the substituted benzyl group, the substituted heterocyclic group The substituent group of the cyclic group is one or more of halogen, alkyl and nitro; Y is selected from 1 molecule of inorganic acid, organic acid or 2 molecules of inorganic acid and organic acid. The compounds have a bisbenzylisoquinoline core structure and a sulfonyl character, and have a good XOD inhibitory effect, and can be used for the treatment and improvement of gout, lowering uric acid and other applications.