The invention discloses solvent-free polyurethane sofa leather. The solvent-free polyurethane sofa leather comprises a surface layer and a foaming layer, wherein both the surface layer and the foaming layer are prepared from two-component polyurethane resin; the two-component polyurethane resin is prepared from a component A and a component B; the component A adopts solvent-free hydroxyl mixture resin; the component B adopts isocyanate; dosages of the component A and the component B are counted by OH and NCO, and the mass ratio of OH: NCO of the component A and the component B is 2:(1 to 1.6); the component A comprises the following components in parts by mass: 100 parts of solvent-free hydroxyl mixture resin, 0.1 to 0.3 part of a defoaming agent, 0.1 to 0.5 part of a thickening agent, 0.2 to 0.5 part of a flatting agent, 0.05 to 0.1 part of an organosilicon dry lubricant, 0.05 to 0.2 part of a drying agent, 0.1 to 0.3 part of a cross-linking agent, and 0.8 to 3.5 parts of solvent-free color paste. Meanwhile, the invention further discloses a preparation method of the solvent-free polyurethane sofa leather. The solvent-free polyurethane sofa leather is scientific and simple, pollution-free, low in energy consumption, investment saving, and excellent in product quality.