The invention discloses a gel matrix, and the formula of the gel matrix comprises the following components in parts by mass: polyvinyl alcohol, chitosan, aloe gel, gelatin gel, glycerol, polyethylene glycol, a humectant, a cross-linking agent, a pH regulator, deionized water, plant extract essence, a bacteriostatic agent, carbomer, a cellulose derivative and alginic acid powder. The invention also provides a gel matrix and a preparation method thereof, which comprises the following steps: stirring at normal temperature, stirring at low temperature, subpackaging into molds, and repeatedly freezing, thawing and curing. The aloe gel, the gelatin gel, the polyethylene glycol and other components are added in the formula, and the gel can be combined with polyvinyl alcohol, carbomer and the like in the formula components during coagulation, so that the adhesion effect of the mask produced by the gel matrix is improved; under the action of the gel, the alcohol and the humectant, the gel matrix can adsorb moisture and essence, so that the facial mask produced by the gel matrix is relatively good in skin friendliness, and a user can obtain relatively good use experience.