The invention provides an inorganic nanoparticles-modified polyurethane sponge mask material and a preparation method thereof, and also provides application of the inorganic nanoparticles-modified polyurethane sponge mask material in manufacturing a mask. In the invention, the inorganic nanoparticles used for modifying sponge comprise magnetic Fe3O4 nanoparticles, magnetic Fe2O3 nanoparticles, TiO2 nanoparticles, ZnO nanoparticles, mesoporous SiO2, carbon nanotubes and carbon fibers. The inorganic nanoparticles have the advantages of small particle size, large specific surface area, strong adsorption performance and like and contain charges on the surfaces, and a plurality of the nanoparticles have strong ultraviolet absorption capability, photocatalytic activity, and antibacterial and antiviral actions. The inorganic nanoparticles-modified polyurethane sponge mask material provided by the invention has high efficiency and capability in filtering out sub-micron dust, viruses and bacteria, has the function of adsorbing poisonous and harmful gases, has the characteristics of small gas absorption resistance, simple preparation method, low cost and broad application future, and can be recycled through water washing.