The present invention relates to a gelatin / biological activity glass compounded sponge dressing and a preparation method thereof, belonging to the biomaterial field. The dressing is characterized in that a solution of a content of between 1 and 30 percent is prepared with gelatin as the raw material; the biological activity glass powder with a weight percentage of between 2 and 20 percent, prepared by the fusion method or the sol-gel method, is put into the solution; and then a mixed solution is obtained by magnetic stirring. The mixed solution is poured into a mould, the liquid layer is up to between 1 and 8 mm, the mixed solution is kept stand for 0.5 to 3 h, and then the prefreezing temperature is controlled between 20 DEG C below zero and 80 DEG C below zero; the lyophilization is controlled to be carried out at a temperature of 40 DEG C below zero and a pressure of between 5 and 10 KPa. The section of the present invention is of a double layer composite structure with a thickness of between 0.5 and 5 mm, wherein, the upper layer is a loose porous layer, and the lower layer is a dense powder layer, the thickness of the powder layer being up to between 0.1 and 2.0 mm. The double layer sponge dressing is flexible, which can be used as a parenchyma wound restoring material. Particularly, the double sponge dressing is suitable for any one of parenchyma ulcers of cervix erosions, oral ulcers, bedsores, sinuses, fat liquescency wounds, venereal disease ulcers, hemorrhoids, diabetes ulcers, etc. and the long-term erosions thereof.