The invention discloses a nanometer bacterial cellulose\polyvinyl alcohol\polyethylene glycol porous composite hydrogel. The porous composite hydrogel comprises nanometer bacterial cellulose, polyvinyl alcohol and polyethylene glycol. The invention also discloses a preparation method of the porous composite hydrogel. The method comprises the following steps: hydrolyzing clean bacterial cellulose by sulfuric acid to obtain a nanometer cellulose solution, carrying out neutral treatment, mixing the treated solution in a polyvinyl alcohol solution, carrying out ultrasonic dispersion until uniformity, adding a small amount of a polyethylene glycol solution, carrying out ultrasonic stirring mixing, adding the above obtained mixed solution into a glass bead template in a dropwise manner, repeatedly freeze-thawing to cross-link the obtained mixture, and drying to obtain the porous composite hydrogel. The porous composite hydrogel prepared in the invention has the advantages of low cost, mild reaction, fast speed, good biocompatibility, high mechanical strength, uniform porous structure, and wide application prospect in the fields of biomedical science and tissue engineering.