The invention provides a multilevel structure metal oxide gas sensitive material and a preparation method thereof. Urea or hexamethylenetetramine is used as an alkaline source, the increase rate of the pH value of a reaction system is retarded in virtue of an organic acid as a structure-directing agent, a water and alcohol mixed solvent is used for adjusting the growth kinetics of a wafer, a multilevel structure layered hydroxide precursor assembled by nanosheets is prepared, a multilevel structure complex oxide assembled by the nanosheets is obtained through roasting, then porous nanosheets are obtained by etching MgO or ZnO in the complex oxide through ammonium salt, more surface defects are formed, and the porous multilevel structure metal oxide gas sensitive material with low operationtemperature, high response value and low detection limit is obtained. The thicknesses of the nanosheets of the material are 5 to 20 nm, the specific surface area is 80 to 180 m<2>/g, the pore diameter is concentrated to be 2 to 15 nm, the gas adsorption, diffusion and activation are promoted, and then the gas sensitive material is improved. The method provided by the invention is simple in operation, mild in condition and convenient for industrial production.