The invention discloses a nontoxic, odorless and recoverable environmentally-friendly polyurethane foaming material and a preparation method thereof. The foaming material is characterized in that a raw material of polyurethane is adopted and is directly subjected to a physical gas foaming in the presence of a physical gas foaming agent to prepare the foaming material. The foaming material has a foaming density of 0.08-0.80 g/cm<3>, a foaming ratio of 1.5-15 times, a average pore diameter of 10-100 [mu]m, uniform distribution of cells, wherein diameter deviations of 95% of the cells do not exceed 10% of the average pore diameter. In addition, the foaming material has no surface structure and can be the foaming material with any shape. The foaming material has an adjustable softness and hardness and excellent performance, and can be widely applicable for the fields of packaging, human protector, shoe product, automobile inner garnish, amortization cushion, building energy conservation, acoustic insulating material and the like. According to the present invention, the following problems that: harmful gas is discharged during the production process of the polyurethane foaming material, and monomer residues are harmful to human health and cause environmental pollution, are thoroughly solved from the source, such that a practicable development approach is provided for green environmental protection, energy saving and emission reduction of the foaming material.