The invention relates to the field of biotechnology, in particular to a macrophage capable of targeting tumor cells and a preparation method thereof. Macrophages contain chimeric antigen receptors. The inventors have found that due to the limitations of the microenvironment of solid tumors, CAR-T cell is very difficult to enter the tumor, even if they do, the killing effect on tumor cells will beweakened because of the inhibition in the microenvironment. Aiming at the above technical defects, the inventors proposed another idea of tumor immunotherapy, in which the chimeric antigen receptor isexpressed in macrophages. At that same time, the inventor found through the experiment the application of chimeric antigen receptors in CAR-T cell therapy to macrophages can realize the expression ofchimeric antigen receptors on the surface of macrophages, target tumor cells and activate macrophages to phagocytize tumor cells. At the same time, the invention provides a preparation method of themacrophage, which provides a new idea and technical means for tumor immunotherapy.