The invention discloses polyurethane integral skin foam and a preparation method thereof, and relates to the field of high polymer materials. The foam is prepared from a material A and a material B according to the weight ratio of 5 to 2-3, wherein the material B is modified MDI; the material A is prepared from the following raw materials in parts by weight: 70 to 80 parts of polyether polyol, 0.5to 2 parts of a hole opening agent, 0.5 to 1.5 parts of a foam stabilizing agent, 1 to 5 parts of a silicone surfactant, 1 to 5 parts of A-1, 1 to 5 parts of a PC-77 catalyst, 1 to 3 parts of diethylenediamine, 2 to 8 parts of ethylene glycol, 1 to 5 parts of an A33 catalyst and 0.5 to 1.5 parts of water. According to the application, water serves as a foaming agent completely and does not contain Freon which damages the atmospheric ozone layer; the polyurethane integral skin foam has high elastic resilience, wear resistance and impact resistance when the polyurethane integral skin foam is used for an automobile steering wheel, and further has the advantages of low odour, environmental friendliness, pollution free and the like, and can reach the hardness of 58 to 68 (shore A), the resilience of greater than or equal to 50 percent, the odour (23 DEG C) of level 1.4, the odour (40 DEG C) of level 2.0, the odour (80 DEG C) of level 2.5, and the VOC value of less than or equal to 55 mu g/m<3>.