The invention discloses a preparation method of dry powder and fungus powder containing Tricholoma lobayense Heim oxalate decarboxylase and relates to the field of degradation of oxalate in stomachs and intestines of human bodies or animal bodies. The preparation method comprises the following steps of: using Tricholoma lobayense Heim or sibling fungi thereof as raw materials, culturing thalli by adopting a liquid fermentation method, regulating pH (potential of hydrogen) of fermentation solution to 2.0-5.0, inducing to produce oxalate decarboxylase, collection the fermentation solution and the thalli, crushing the thalli, conducting solid-liquid separation to respectively obtain liquid and solid containing the Tricholoma lobayense Heim oxalate decarboxylase, and respectively drying the obtained liquid and solid after separation to obtain the dry powder and the fungus powder containing the Tricholoma lobayense Heim oxalate decarboxylase. The dry powder and the fungus powder containing the Tricholoma lobayense Heim oxalate decarboxylase can be used for oxalic acid removal of food, beverage, feed and the like, can also be used as raw materials to prepare healthcare products or medicines, is suitable for oral taking, can effectively degrade oxalic acid and oxalate and can prevent or cure urine oxalic acid excess symptoms and calcium oxalate calculi.